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"content": "In Clause 59C, after creating the offence in 59B, Clause 59C covers the liability of employers and officers of companies. Again, taxation is a matter of individuals, but it is also a matter for corporate bodies. If a corporate body evades tax, then the employers and the officers of that company should also be held liable by the law. Again, the intention is to ensure that if you have a choice between paying tax and evading paying it, you will choose to pay tax because the penalties are going to be hefty, and will reach to officers of the companies and not just the company that is going to be surcharged. This tax regime will be better implemented that way."
}