Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Special provision regarding liability to pay tax in certain cases

Section 114 - Draft-Bills-Reports - LIABILITY TO PAY IN CERTAIN CASES - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 114 - 114. (1) Where a person, liable to pay tax under this Act, dies, then- (a) if a business carrie .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, penalty or int .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ndivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons, as the case may be, is partitioned amongst the various members or groups of members then each member or group of members shall .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ermined after the partition. (3) Where a taxable person, liable to pay tax under this Act, is a firm, and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay the tax, interest or penalty due from th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.