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    <description>Tax liability of firms, associations or Hindu Undivided Families survives discontinuance, dissolution or partition: taxes, interest and penalties up to the date of discontinuance may be determined as if discontinuance had not occurred, and every partner, member or coparcener at that time is jointly and severally liable for those liabilities. Change in firm constitution likewise leaves partners before and after reconstitution jointly and severally liable for prior-period liabilities. A Limited Liability Partnership is to be treated as a firm for these purposes.</description>
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      <description>Tax liability of firms, associations or Hindu Undivided Families survives discontinuance, dissolution or partition: taxes, interest and penalties up to the date of discontinuance may be determined as if discontinuance had not occurred, and every partner, member or coparcener at that time is jointly and severally liable for those liabilities. Change in firm constitution likewise leaves partners before and after reconstitution jointly and severally liable for prior-period liabilities. A Limited Liability Partnership is to be treated as a firm for these purposes.</description>
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