https://www.taxtmi.com/acts?id=24071 Section 94 makes partners or members of a firm, association or Hindu Undivided Family jointly and severally liable for tax, interest and penalty payable by that entity upon discontinuance, dissolution, partition or change in constitution, permitting determination of liabilities as if the event had not occurred and treating each partner or member, so far as may be, as a taxable person; a Limited Liability Partnership is treated as a firm and "court" is defined for these purposes. en-us Mon, 27 Mar 2017 17:31:51 +0530 Mon, 06 Oct 2025 13:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24071 Section 94 makes partners or members of a firm, association or Hindu Undivided Family jointly and severally liable for tax, interest and penalty payable by that entity upon discontinuance, dissolution, partition or change in constitution, permitting determination of liabilities as if the event had not occurred and treating each partner or member, so far as may be, as a taxable person; a Limited Liability Partnership is treated as a firm and "court" is defined for these purposes. Act-Rules GST Mon, 27 Mar 2017 17:31:51 +0530 https://www.taxtmi.com/acts?id=24071