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    <title>Liability of partners of firm to pay tax</title>
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    <description>Partners are jointly and severally liable with their firm for tax, interest or penalty; a retiring partner remains liable for liabilities up to the date of retirement unless the firm or partner gives written intimation of retirement to the Commissioner, and if no intimation is received within one month the retiring partner&#039;s liability continues until receipt of such intimation.</description>
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      <title>Liability of partners of firm to pay tax</title>
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      <description>Partners are jointly and severally liable with their firm for tax, interest or penalty; a retiring partner remains liable for liabilities up to the date of retirement unless the firm or partner gives written intimation of retirement to the Commissioner, and if no intimation is received within one month the retiring partner&#039;s liability continues until receipt of such intimation.</description>
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