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    <title>Liability of partners of firm to pay tax.</title>
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    <description>When a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner are jointly and severally liable. A retiring partner or the firm must give written intimation of the retirement date to the Commissioner; the retiring partner remains liable for obligations up to that date whether determined or not, and if no intimation is given within one month the partner&#039;s liability continues until receipt of the intimation.</description>
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      <title>Liability of partners of firm to pay tax.</title>
      <link>https://www.taxtmi.com/acts?id=26936</link>
      <description>When a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner are jointly and severally liable. A retiring partner or the firm must give written intimation of the retirement date to the Commissioner; the retiring partner remains liable for obligations up to that date whether determined or not, and if no intimation is given within one month the partner&#039;s liability continues until receipt of the intimation.</description>
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