Section-488 : Offences by Hindu undivided family

1. Section-488 as per act

1. Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
2. Nothing contained in sub-section (1) shall render the karta liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
3. Irrespective of anything contained in sub-section (1), where an offence under this Act has been committed by a Hindu undivided family, a member of such Hindu undivided family shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly, if it is proved that—
   
   
   1. the offence has been committed with the consent or connivance of such member; or
   2. the offence is attributable to any neglect on the part of such member

2. Help and useful links for Section-488

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy