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<h1>Partners and Legal Representatives Jointly Liable for Firm's Tax Obligations Under Income Tax Bill 2025.</h1> Every individual who was a partner in a firm during the tax year, as well as the legal representatives of any deceased partner, is jointly and severally liable with the firm for any tax, penalty, or other financial obligations owed by the firm for that tax year. The provisions of the Income Tax Bill, 2025, apply to the assessment and enforcement of these liabilities.