(1) Every person,—(a) who is the liquidator of any company which is being wound up, whether under the orders of a court or otherwise; or(b) who has been appointed the receiver of any assets of a company, (herein referred to as the liquidator), shall, within thirty days after he has become such liquidator, give notice […]

(1) Irrespective of anything contained in the Companies Act, 2013, where any tax due from—(a) a private company in respect of any income of any tax year; or(b) any other company in respect of any income of any tax year during which such other company was a private company,cannot be recovered, then, every person, who

In the case of a firm which is assessable as a firm, tax shall be charged on its total income at the rate as specified in the Finance Act of the relevant year.

(1) A firm shall be assessed as a firm for the purposes of this Act, if—(a) the partnership is evidenced by an instrument; and(b) the individual shares of the partners are specified in that instrument.(2) A certified copy of the instrument of partnership referred to in sub-section (1) shall accompany the return of income of

Irrespective of anything contained in any other provision of this Act, where a firm does not comply with the provisions of section 325 for any tax year,—(a) no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm

(1) Where at the time of making an assessment under section 270 or 271, it is found that a change has occurred in the constitution of a firm, the assessment shall be made on the firm as constituted at the time of making the assessment.(2) For the purposes of this section, there is a change

Where a firm carrying on a business or profession is succeeded by another firm, except in a case covered by section 327, separate assessments shall be made on the predecessor firm and the successor firm as per the provisions of section 313

Every person who was, during the tax year, a partner of a firm, and the legal representative of any such person who is deceased, shall be jointly and severally liable along with the firm for the amount of tax, penalty or other sum payable by the firm for the tax year, and all the provisions

(1) Where a firm is dissolved or any business or profession carried on by it has been discontinued, the Assessing Officer shall make an assessment of the total income of the firm, as if no such dissolution or discontinuance had taken place, and all the provisions of this Act, including the provisions relating to the

Irrespective of anything contained in the Limited Liability Partnership Act, 2008, where any tax including penalty, interest, fees or any other sum payable under the Act is due, and cannot be recovered, from––(a) the limited liability partnership in respect of any income of any tax year; or(b) any other person in respect of any income