Liability to Pay in Certain Cases – Test 1

Who shall be liable to pay the tax, interest or penalty due up to the time of such transfer of business?

Who shall be liable to pay the tax, interest or penalty with effect from the date of transfer of business?

When two or more companies are amalgamated, the liability to pay tax on supplies between the effective date of amalgamation order and the date on amalgamation order would be on:

In case of amalgamation between two companies, such companies shall be treated as two distinct companies till ——-

Within how much time the Commissioner is required to notify the liquidator of the amount payable in respect of tax, interest or penalty?

Who shall be liable to pay the dues of tax, interest and penalty of the private company in case of its winding up whether before or after its liquidation?

The director shall not be liable under section 88 if he proves to the satisfaction of the Commissioner that such non recovery is not attributed to any gross neglect, misfeasance or breach of duty in relation to the affairs of the company. Comment.

If the estate or any portion of the estate of a taxable person is under the control of the Court of Wards, Administrative General etc., and the tax due from such taxable person is liable to be paid by ————

Within how much time the retiring partner is required to make intimation to the Commissioner?

The liability of the retiring partner shall continue until the date ———-if such partner fails to intimate the Commissioner within the prescribed time limit.

Who shall be liable to pay tax, interest or penalty in case of partition of HUF or AOP?

In case of reconstitution of partnership firm who will be liable to pay tax, interest or penalty?

In case of discontinuance of the AOP, the liability of the member exists in respect of the tax dues imposed ———-

Who is liable to pay the tax in case of Principal and Agent?

When two or more companies are amalgamated, the liability to pay tax on supplies between the effective date of amalgamation order and date of amalgamation order would be on ———

In case of amalgamation between two companies, such companies shall be treated as two distinct companies till ——

Intimation regarding appointment of liquidator should be given to the Commissioner within 30 days of ———–

Commissioner will notify the amount of liability within how many days of intimation ——–

When shall the Director be not liable to pay the tax dues if the company is not able to pay?

When shall the Director of a Private Limited Company be not liable to pay the tax, interest or penalty, if the company is not able to pay?

Retiring partner should intimate the retirement to ————

Intimation to the Commissioner has to be given within……………….

If the intimation is delayed to the Commissioner, then the retiring partner is liable to pay tax, interest or penalty till:

In case of business carried on by minor or other incapacitated person through Guardian/ Agent who is liable to pay tax?

The dues recoverable under this section includes ————

If the estate or any portion of the estate of a taxable person is under the control of the Court of Wards, Administrative General etc., and the tax due from such taxable person is liable to be paid by ————-

The Court of Wards, Administrative General, etc., must be appointed by ———-

The dues recoverable under this section includes ———

Who is liable to pay tax if the business of an individual is discontinued before his death?

The legal representative or any other person of an individual who is dead is liable to pay tax, only if ————-