law: Foreign Contribution (Regulation) Act, 2010
  39. Offences by
  
  companies. -
  
  1.  
  
    Where
  
  an offence under this Act or any rule or order made there under 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 or order 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.