Liability of partners of firm to pay tax

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..... ules - 132. Liability of partners of firm to pay tax Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each .....

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..... not, on that date: PROVIDED FURTHER that if no such intimation is given within one month from the date of retirement, the liability of such partner under the first proviso shall continue until the .....

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