Section 188A: Joint and several liability of partners for tax payable by firm

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Joint and several liability of partners for tax payable by firm.

Every person who was, during the previous year, a partner of a firm,and the legal representative of any such person who is deceased, shall be jointly and severally liable along with the firm for the amount of tax, penalty or other sum payable by the firm for the assessment year to which such previous year is relevant, and all the provisions of this Act, so far as may be, shall apply to the assessment of such tax or imposition or levy of such penalty or other sum.

Where this provision sits

Act	The Income-tax Act, 1961
Section	188A
Marginal note	Joint and several liability of partners for tax payable by firm
Jurisdiction	Central
Status	Repealed

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