Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases.

93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a person, liable to pay tax, interest or penalty under this Act, dies, then–– (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty

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2 Notifications/Circulars on Section 93

7 case laws on Section 93