June 10, 2017
136. Liability in other cases (1) Where a taxable person is a firm or an association of persons or a Hindu Undivided Family and such firm, association or family has […]
June 10, 2017
135. Special provision regarding liability to pay tax, interest or penalty in certain cases (1) Where a person, liable to pay tax, interest or penalty under this Act, dies, then- […]
June 10, 2017
134. Liability of Court of Wards etc. Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest […]
June 10, 2017
Liability of guardians, trustees etc. Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or […]
June 10, 2017
132. Liability of partners of firm to pay tax Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, […]
June 10, 2017
131. Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax due from a private company in respect of […]
June 10, 2017
130. Liability in case of company in liquidation (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed […]
June 10, 2017
129. Liability in case of amalgamation /merger of companies (1) When two or more companies are amalgamated or merged by the order of court or of Tribunal or of the […]
June 10, 2017
128. Liability of agent and principal Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall be jointly and severally […]
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