§ 488
Chapter XXII — Offences And Prosecution
Offences by Hindu undivided family
Income-tax Act, 2025
When a Hindu Undivided Family (HUF) commits an income‑tax offence, the family head (karta) is treated as guilty and can be prosecuted.
The karta can escape liability only if he proves he neither knew about the offence nor failed to exercise due diligence to prevent it.
If the offence was done with the consent, connivance, or negligence of any other HUF member, that member is also deemed guilty and subject to prosecution.
📜 Official text of the section +
488. (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 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.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc