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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: the firm and each partner are liable for tax, interest or penalty. A retiring partner remains liable for obligations up to the date of retirement unless the firm or partner gives written notice of retirement to the Commissioner; if no intimation is given within one month, the retiring partner&#039;s liability continues until the Commissioner receives notice.</description>
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      <description>Liability of partners is joint and several: the firm and each partner are liable for tax, interest or penalty. A retiring partner remains liable for obligations up to the date of retirement unless the firm or partner gives written notice of retirement to the Commissioner; if no intimation is given within one month, the retiring partner&#039;s liability continues until the Commissioner receives notice.</description>
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