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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Liquidator Must Notify Commissioner Within 30 Days; Commissioner Has 3 Months to Confirm Tax Liabilities</h1> When a company enters liquidation, the appointed liquidator must inform the Commissioner of their appointment within 30 days. Upon receiving this notification, the Commissioner has three months to notify the liquidator of the amount required to cover the company's tax liabilities. This process ensures that tax dues are addressed during the liquidation proceedings, as outlined in the relevant statutory provisions.