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    <title>Liability of partners of firm to pay tax.</title>
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    <description>Where a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner shall be jointly and severally liable. A retiring partner or the firm must intimate the date of retirement to the Commissioner in writing; the retiring partner remains liable for tax, interest or penalty due up to the date of retirement, and if no intimation is received within the prescribed period the partner&#039;s liability continues until receipt of notice by the Commissioner.</description>
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      <title>Liability of partners of firm to pay tax.</title>
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      <description>Where a firm is liable to pay tax, interest or penalty under the Act, the firm and each partner shall be jointly and severally liable. A retiring partner or the firm must intimate the date of retirement to the Commissioner in writing; the retiring partner remains liable for tax, interest or penalty due up to the date of retirement, and if no intimation is received within the prescribed period the partner&#039;s liability continues until receipt of notice by the Commissioner.</description>
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