Section 88 LIABILITY IN CASE OF COMPANY IN LIQUIDATION
X X X X Extracts X X X X
X X X X Extracts X X X X
....assets of a company (hereafter referred to as the "liquidator"), shall, within 30 days after his appointment, give intimation of his appointment to the Commissioner [Section 88(1)]. Estimation by commissioner of any tax, interest or penalty payable/likely to become payable by the company in liquidation : The Commissioner shall, after making such inquiry or calling for such information as he may....


TaxTMI