Insertion of new section 167C

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..... tax Act, the following section shall be inserted with effect from the 1st day of April, 2010, namely:— Liability of partners of limited liability partnership in liquidation. "167C. Notwithstanding any .....

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..... ility partnership at any time during the relevant previous year, shall be jointly and severally liable for the payment of such tax unless he proves that the non-recovery cannot be attributed to any gr .....

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