Central Government Act
Section 35A(2) in The Gift- Tax Act, 1958
(2) Notwithstanding anything contained in sub- section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.- For the purposes of this section,-
" company" means a body corporate, and includes-
an association of persons or a body of individuals, whether incorporated or not; and
" director", in relation to-
a firm means a partner in the firm,
an association of persons or a body of individuals, means any member controlling the affairs thereof.