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Liability of directors of private company

Section 131 - Draft-Bills-Reports - LIABILITY TO PAY IN CERTAIN CASES - Goods and Services Tax - Section 131 - 131. (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax due from a private company in respect of .....

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uring such period shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the company. .....

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