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of <h1>Participants in unincorporated bodies are jointly and severally liable for taxes under the Direct Taxes Code, 2009.</h1> Every participant in an unincorporated body, or the representative assessee of a deceased participant, is jointly and severally liable with the unincorporated body for any amounts payable under the Direct Taxes Code, 2009. This means that each participant can be held responsible for the full amount owed by the unincorporated body, and all relevant provisions of the Code will apply to them.
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