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    <title>What happens to tax dues where the Company (taxable person) goes into liquidation?</title>
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    <description>The appointed liquidator must give intimation of appointment to the Commissioner within thirty days, after which the Commissioner may notify the liquidator of an amount sufficient to recover outstanding tax liabilities; the Commissioner&#039;s notification power is exercisable within three months of the intimation (Sec. 88(1,2)).</description>
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      <description>The appointed liquidator must give intimation of appointment to the Commissioner within thirty days, after which the Commissioner may notify the liquidator of an amount sufficient to recover outstanding tax liabilities; the Commissioner&#039;s notification power is exercisable within three months of the intimation (Sec. 88(1,2)).</description>
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