Liability for tax continues after death or dissolution, making successors and estates responsible for unpaid tax and interest.

Liability for tax, interest and penalty transfers to successors and estates where a taxable person dies, with continued business successors or legal representatives liable and estates liable if the business is discontinued; similar joint and several successor liabilities apply on partition of HUFs or associations, dissolution of firms, and termination of guardianship or trust, with all provisions subject to statutory savings for insolvency.

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