https://www.taxtmi.com/acts?id=21640 Where a business liable to tax is conducted by a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent is liable for the tax, interest and penalty in the same manner and to the same extent as the minor or incapacitated person would be if capacitated and conducting the business personally, and the Act's provisions apply accordingly. en-us Wed, 15 Jun 2016 15:27:17 +0530 Wed, 15 Jun 2016 15:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21640 Where a business liable to tax is conducted by a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent is liable for the tax, interest and penalty in the same manner and to the same extent as the minor or incapacitated person would be if capacitated and conducting the business personally, and the Act's provisions apply accordingly. Act-Rules Bills Wed, 15 Jun 2016 15:27:17 +0530 https://www.taxtmi.com/acts?id=21640