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Section 91 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,...

Section 90 Liability of partners of firm to pay tax. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is...

Section 89 Liability of directors of private company (1) Notwithstanding anything contained in the Companies Act, 2013 (18 of 2013), where any tax, interest or penalty due from a private...

Section 88 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...

Section 87 Liability in case of amalgamation or merger of companies. (1) When two or more companies are amalgamated or merged in pursuance of an order of court or of...

Section 86 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, jointly and severally,...

Section 85 Liability in case of transfer of business. (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by...

Section 84 Continuation and validation of certain recovery proceedings. Where any notice of demand in respect of any tax, penalty, interest or any other amount payable under this Act, (hereafter...

Section 83 Provisional attachment to protect revenue in certain cases. 1[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of...

Section 82 Tax to be first charge on property. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the...