Liability in case of transfer of business

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..... Y TO PAY IN CERTAIN CASES 108. 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 sale, gift, leas .....

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..... e such transfer, but has remained unpaid or is determined thereafter. (2) Where the transferee or the lessee of a business referred to in subsection (1) carries on such business either in his own nam .....

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