law: Foreign Contribution (Regulation) Act, 1976
  26. Offences by companies
  (1) Where an offence under this Act or any
  
  rule made thereunder has been committed by a company, every person who, at the
  
  time the offence was, committed, was in charge of, and was responsible to, the
  
  company for the conduct of the business of the company, as well as the company,
  
  shall be deemed to be guilty of the offence and shall be liable to be proceeded
  
  against and punished accordingly:
  PROVIDED that nothing contained in this
  
  sub-section shall render such person 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.
  (2) Notwithstanding anything contained in
  
  sub-section (1), where an offence under this Act or any rule made thereunder
  
  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,-
  (a) "company" means any body
  
  corporate and includes a firm, society, trade union or other association of
  
  individuals; and
  (b) "director", in relation to a
  
  firm, society, trade union or other association of individuals, means a partner
  
  in the firm or a member of the governing body of such society, trade union or
  
  other association of individuals.