https://www.taxtmi.com/acts?id=52714 Section 145 makes the transferor and transferee jointly and severally liable for liabilities, cess or other amounts payable under the Code in respect of periods up to the date of transfer, where an establishment is transferred in whole or in part; the transferee's liability is limited to the value of the assets obtained by the transfer. en-us Tue, 13 Jan 2026 15:16:34 +0530 Tue, 20 Jan 2026 16:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52714 Section 145 makes the transferor and transferee jointly and severally liable for liabilities, cess or other amounts payable under the Code in respect of periods up to the date of transfer, where an establishment is transferred in whole or in part; the transferee's liability is limited to the value of the assets obtained by the transfer. Act-Rules Labour laws Tue, 13 Jan 2026 15:16:34 +0530 https://www.taxtmi.com/acts?id=52714