Section 488 — Offences by HUF | ITA 2025

Section 488 of the Income-tax Act, 2025 corresponds to s. 278 C of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Where offence committed by HUF, karta or member who knowingly committed offence or in connection with whose consent /…

Section 488 — - OFFENCES BY HUF

Section 488 of the Income-tax Act, 2025 corresponds to s. 278C of the Income-tax Act, 1961.

Statutory text — Income-tax Act, 2025

( 1) Where an offence under this Act has been committed by a Hindu undivided f amily, 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 pun- ishment, 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-sections (1) and (2), where an offence under this Act, has been committed by a Hindu undivided family and it is proved that the offence has been committed with the consent or connivance of, or is attrib- utable to any neglect on the part of, any member of the Hindu undivided family, such member shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Presumption as to assets, books of account, etc., in certain cases.

STATUTORY ARCHITECTURE

Where offence committed by HUF, karta or member who knowingly committed offence or in connection with whose consent / connivance the offence was committed, is guilty.

PRACTITIONER PLANNING NOTES

Karta default common; member liability requires consent / connivance -- threshold high.

CROSS-REFERENCES

s. 491 [279] -- sanction and compounding.
s. 486 [278AA] -- reasonable cause.
s. 487 [278B] -- offences by companies.
s. 490 [278E] -- presumption of culpable mental state.

← All sections (537)Act 2025 hub

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
2025 provision	1961 counterpart
s. 488 -- Offences by HUF	s. 278C