Section 167CCentral Act
Section 167C: [ Liability of partners of limited liability partnership in liquidation. [ Inserted by Act 33 of 2009, Section 59 (w.e.f. 1.4.2010).]
[ Liability of partners of limited liability partnership in liquidation. [ Inserted by Act 33 of 2009, Section 59 (w.e.f. 1.4.2010).]
- Notwithstanding anything contained in the Limited Liability Partnership Act, 2008 (6 of 2009
), where any tax due from a limited liability partnership in respect of any income of any previous year or from any other person in respect of any income of any previous year during which such other person was a limited liability partnership cannot be recovered, in such case, every person who was a partner of the limited liability 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 gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the limited liability partnership.]E.-ExecutorsPrevious
Sec 167B — [ Charge of tax where shares of members in association of persons or body of individuals unknown, etc. [Inserted by Act 3 of 1989, Section 28 (w.e.f. 1.4.1989).]
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Sec 168 — Executors
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