https://www.taxtmi.com/acts?id=21643 If a firm, association of persons or Hindu Undivided Family discontinues business, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner or member at that time remains jointly and severally liable for payment; similar joint and several liability attaches on change of constitution, dissolution, or HUF partition. A limited liability partnership is treated as a firm for these purposes. en-us Wed, 15 Jun 2016 15:28:41 +0530 Thu, 16 Jun 2016 14:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21643 If a firm, association of persons or Hindu Undivided Family discontinues business, tax, interest and penalty up to discontinuance may be determined as if no discontinuance occurred, and every partner or member at that time remains jointly and severally liable for payment; similar joint and several liability attaches on change of constitution, dissolution, or HUF partition. A limited liability partnership is treated as a firm for these purposes. Act-Rules Bills Wed, 15 Jun 2016 15:28:41 +0530 https://www.taxtmi.com/acts?id=21643