LLP partners' joint and several tax liability applies where dues remain unrecovered, subject to proof of no culpable conduct.

Section 331 imposes joint and several recovery liability on persons who were LLP partners during the relevant tax year when covered dues cannot be recovered from the LLP or another person. The liability covers tax, penalty, interest, fee and other sums, notwithstanding the Limited Liability Partnership Act, 2008. A partner may avoid liability by proving that non-recovery was not attributable to that partner's gross neglect, misfeasance or breach of duty.

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