Section 329: Joint and several liability of partners for tax payable by firm

The Income-tax Act, 2025Central Act · Act 30 of 2025

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

Every person who was, during the tax 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 tax year, 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, 2025
Section	329
Marginal note	Joint and several liability of partners for tax payable by firm
Jurisdiction	Central
Status	In force as published by the source

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