https://www.taxtmi.com/article/detailed?id=279 Liability of directors for unpaid company income-tax is personal and joint, avoidable only if a director proves non-recovery is not due to gross neglect, misfeasance or breach. Prior to proceeding against directors the revenue must show directors were responsible for company conduct in the relevant year and that it took effective steps to recover the outstanding tax from the company but could not effect recovery. en-us Thu, 05 Feb 2009 00:00:00 +0530 Thu, 05 Feb 2009 09:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=279 Liability of directors for unpaid company income-tax is personal and joint, avoidable only if a director proves non-recovery is not due to gross neglect, misfeasance or breach. Prior to proceeding against directors the revenue must show directors were responsible for company conduct in the relevant year and that it took effective steps to recover the outstanding tax from the company but could not effect recovery. Articles Income Tax Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=279