Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News 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 - Goods and Services Tax - Section 114 - 114. (1) Where a person, liable to pay tax under this Act, dies, then- (a) if a business carried on by the person is continued after his de .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ther 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 interest due from such person under this Act,- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 jointly and severally be liable to pay the t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

able 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 the firm under this Act, up to the time of dis .....

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
 


Share:            

|| 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.

Go to Mobile Version