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CHAPTER- XXII

LIABILITY TO PAY IN CERTAIN CASES

108. Liability in case of transfer of business

109. Liability in case of amalgamation/merger of companies

110. Liability in case of company in liquidation

111. Liability of partners of firm to pay tax

112. Liability of guardians, trustees etc

113. Liability of Court of Wards etc.

114. Special provision regarding liability to pay tax in certain cases

115. Liability in other cases

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