Joint and several liability for tax continues against partners or members after business discontinuance or reconstitution. Tax, interest and penalty due from a firm, association or Hindu Undivided Family up to discontinuance, dissolution or partition may be determined as if no such event occurred, and partners or members at that time remain jointly and severally liable for those liabilities whether determined before or after the event; the same joint and several liability applies where a firm or association is reconstituted, and a Limited Liability Partnership is treated as a firm for these purposes.