Liability for tax extends to legal representatives and successors after death, partition, dissolution, or trust termination.

The Act places continuing liability for tax, interest and penalty on successors and estates in specific events: on the legal representative or person continuing a deceased taxpayer's business, on the estate where the business is discontinued, on members after partition of a Hindu undivided family or association, on former partners after firm dissolution, and on wards or beneficiaries after termination of guardianship or trust. Each successor is liable jointly and severally for liabilities up to the relevant event, whether liabilities are determined before or after that event, subject to the Insolvency and Bankruptcy Code exception.

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