https://www.taxtmi.com/acts?id=23283 When a firm, association of persons or Hindu Undivided Family discontinues, dissolves or effects partition, tax, interest and penalty up to that date may be assessed as if no discontinuance occurred, and every partner, member or coparcener at that time is jointly and severally liable; similar joint and several liability applies where the constitution of a firm or association changes. A limited liability partnership is treated as a firm for these purposes. en-us Mon, 28 Nov 2016 12:18:52 +0530 Tue, 29 Nov 2016 12:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23283 When a firm, association of persons or Hindu Undivided Family discontinues, dissolves or effects partition, tax, interest and penalty up to that date may be assessed as if no discontinuance occurred, and every partner, member or coparcener at that time is jointly and severally liable; similar joint and several liability applies where the constitution of a firm or association changes. A limited liability partnership is treated as a firm for these purposes. Act-Rules Bill Mon, 28 Nov 2016 12:18:52 +0530 https://www.taxtmi.com/acts?id=23283