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<h1>Partners Face Potential Tax Liability Beyond Limited Protection When LLP Defaults on Unpaid Government Dues Under Section 45</h1> A legal provision in the Income Tax Bill, 2025 addresses joint and several liability of Limited Liability Partnership (LLP) partners during liquidation. The clause enables tax authorities to recover unpaid tax dues directly from partners when the LLP cannot pay, overriding standard limited liability protections. Partners can avoid liability by proving they did not engage in gross neglect or breach of duty. The provision aims to prevent tax evasion and ensure government revenue recovery in LLP insolvency scenarios.
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