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Liability of directors of private company.
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....any.- (1) Notwithstanding anything contained in the Companies Act, 2013 (Central Act 18 of 2013), where any tax, interest or penalty due from a private company in respect of any supply of goods or ser....
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....rivate company is converted into a public company and the tax, interest or penalty in respect of any supply of goods or services or both for any period during which such company was a private company ....