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index

Section / Rule Number Content


Section 49 Applicability of the Act or earlier law to other persons liable to pay tax
Section 50 Liability of commission agent and principal
Section 51 Liability in case of transfer of business
Section 52 Amalgmation of companies
Section 53 Liability in case of company in liquidation
Section 54 Liability of partners of firm to pay tax
Section 55 Liability of guardians, trustees etc
Section 56 Liability of Court of Wards etc
Section 57 Special provision regarding liability to pay tax in certain cases
Section 58 Liability in other cases
Section 59 Service of notice in certain circumstan

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