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    <title>Liability of guardians, trustees etc.</title>
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    <description>Where tax, interest or penalty is payable in respect of a business carried on by a guardian, trustee or agent for a minor or incapacitated person, such liabilities shall be levied upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the minor or incapacitated person were capacitated and conducting the business personally, and all provisions of the Act and its rules apply accordingly.</description>
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    <pubDate>Thu, 25 May 2017 11:30:06 +0530</pubDate>
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      <title>Liability of guardians, trustees etc.</title>
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      <description>Where tax, interest or penalty is payable in respect of a business carried on by a guardian, trustee or agent for a minor or incapacitated person, such liabilities shall be levied upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the minor or incapacitated person were capacitated and conducting the business personally, and all provisions of the Act and its rules apply accordingly.</description>
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      <pubDate>Thu, 25 May 2017 11:30:06 +0530</pubDate>
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