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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Liability of partners is joint and several with the firm for tax, interest or penalty under the Act regardless of contract or other law. A retiring partner remains liable for dues up to the retirement date unless the firm or partner gives written intimation of retirement to the tax authority; failure to intimate within one month extends the partner&#039;s liability until the notice is received.</description>
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      <description>Liability of partners is joint and several with the firm for tax, interest or penalty under the Act regardless of contract or other law. A retiring partner remains liable for dues up to the retirement date unless the firm or partner gives written intimation of retirement to the tax authority; failure to intimate within one month extends the partner&#039;s liability until the notice is received.</description>
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