Commissioner.

Wh?e _the .busin,ess in ?.of which a,.1y ? interest. or P,?ty. is payable under .1flis Act. is . carried on by. any guardian, trustee .. or .ent. of a .minor or other inc;ap?tated person on.behalf ?f ?d for the benefit ofsuch minor or other incapacitated ?i thetax.iil?est or? sbal1.?llWed upo.11.and recovenal>I? fio1:;11 such,? ?pr'?t in likenianp? m,d to.?.? empt _as .1twQμlij?.??ed and i:ec;<iverable fro? any such ?or or o.ther incap? person, 'as ifhe ? a major or.capacitated Jiei'so1lan4 ? if he we? conducting me ?.himse.lf, andall the provisions of this. ?Of the ruJ? ina,Je thereunder?· ap?lf; !lCCOrclingly. 92. Wh? 1?e. estate or any pqrtiqμ, .of the. estate. 9f a ?le person·pwimga.b?in? of which anyt? iilt?est or ?nal?? p?pble,in??r tfqs ? is under the co11trol of the Court.of Wards, the?orGeneral, the Ofli.eutl.T.tv.stee or aμ.y receiver .. m?er (including 1ll1Y person, w;?et be his de?Jgnati?; who in, fa? inanages the bqsiness)' apJ>Qinted by or un4!? atJ.y orde; R(.? (:()? the ? interest or pe?alty shaUJ,? levied upon ?d, .t,e recoverable, from such Cour,t of Wards?· Adininis?tor. Gcperal. . Officiai. Trustee, .. ??eiv? or manager in like IIWUlffilitd to thf: same ?t as \t w:01il? be determined and be recoverable from the taxable person as ifhe wei:e:?llCtin.g the??hi?elf. andalhheprovwons of. this "'4:lPr the ?s,f\lla4e therel.lUder shall apply ac?orc:lingly. . . 93. (1)<, ?ve as. o.yt?rwi$C prqvid?d in the Insolvencr::?d . . .B?ptcy Co?}J:tl6,where a person, lia?le. tQ3 PV .? interest W penaJty'under this Act, dies, thf:.p-. ? V ? '.. ' :I' . ,/·., • .•; . . ' . ·._.;_.,_,: ·,.,. : .•. ·: • ( a) if a business cal.lied on ? the person is ?ptimied after his death by,his legal representative Ol'·:fIIY other person, such legal representative or other person. shallbe liable·w payt-., interestdt penalty due from such persoll under this·A? and Liability of partners am firm to pay tax. Llability of guardians. trustees etc. Liability of Court of Wards etc. Special provisions regarding liability to pa, tax, interest or penalty iJ! certain cases.

of2016 of2016 , of2016 (b) . ifthe b?ss !. ?ied on by the ;?rson is discontinued.. ?ther. before. or aftei .l.J.j.s death, his1eg? J'.9)?e? be?? to pay, out of the estate of the deceased, to the extentto which • - - I the ?·li5 ????g the?e, the tax, interest, ?I" p?@ty;dμ.e from such person under this Ac4 .•... ' ' ,, l , . a··.·: whether such tax. lnte?for penalty hasbeen deterrliined ? his death but has remained unpaid or is determined after-.his death. ',:- . (2) 1Save -as oth? pro?(,1¢d in tile Insolvency and B?ptcy q,de,,20? wb.?fe .a ?e person. liable to pay tax, ipterest ? ?ty ?r ?i?? is a Hindu ?vid.ed 4miJy 01' an:asspciatiBn qt ?ns andthe ?pertyoftlleHin?uundivu¥df.aniwsrrw-e?on . of persons is parti.tion? ?ongst tlisXH!ous members or. ?up$,, '?f m?bers. .. ?,n,_ each -? ? group Jlf J):Jembers_,?, JOintly,ai,id ?.-? liable to pay the tax. ?t or penf}ty due froin the,jaxable person · under_Jlj_i?),\ct 'W ? the ti?? oftlie ?on whether such tax. penalty<>! inte.test? l>een iete:rmined before partition buthas reinairled uft'paid orisdefermined after · the partition. (3) ·_s.e .as.,-???- .prQl'i? ? tht: J;??cy .? ,!;'=!?Yi?:r??ii???;t;?d:::?·?n?=· . ?d the firmjs diswfyf!d. ffi?.,?ery persop who was a .• shaDi{MS??£; penalty lias been determined before the dissolution,_ but ?as remained unpaid oris deti!i-mined ·a,ftel: dissolution.r ?. _::rr·· ;- _ _ _ )t5 (4) Save. as otherwise ?,-• 1-J,lnsolvency and Bankruptcy Code, 2Ql(;, wh,« a taxable person liable to i,ay: tax. interest or pelMJlty,μnder this Act.?. (a) is the guarCllilll ·.··??a,1\\1ari{_<>ll _wbose behalf the business is camed'on ?Y theptdiail; or ,f; ,.\,. (b) is a trustee wl}.o carries on thebusiness under a trust for a beneficiary, then, ·if tl'le gti?rdfanshlp or ttust. U terminated,. the -ward or the beneficiary' shall 'be liable· to ·pily'the tax, interest· or penalty due from the taxable person 1.ip te·1tlie time of tluvtenriination ofthe guardianship or trust, whether such ? interest or penalty has been deter,:μ?'4, befor?, the ?tlllin,ation of ?ardiatla.lup-qr trust· but has remained unpaid or is determined thereafter.

7430£2012 94. (l) 'W}lere a 'taxable perso?' ? · a'rum,·or an association of Liability in other a4 persons or a. Hindu unaivided family and such firm, association or family has:discontinued business- ,'.}\-;,j{:j .::· . 'f t,, . . .. _· (a):''?etax;interat,?r,?payable.under this Act . ' by such mm, associatirlrt'br family up to the date ofsuch discontinuance may be determined as if no such disconnnuance ?d?en p]ace; and •',)!fl'l':I' ,,· f •;, ; (b). everypersonwho,atthetimeof suchdiscontinuance, was a partner of-such firm, ot a m?ber ofsuch association or family, shall, notwithstanding such ·?discofitmuance, jointly and severally,'<be: liable ' .. '[o? the ... payment of tax and · .. iriterest determined ana ?? imposed and payable btsucli firm, ?bdation or family, whethei?uclimrandinterest t':::?j? determined or penaltyhtlposedprior to or . Wf such discon?uance and subjectas af9,:-esaid, . 'Ute provjsions of . this Act shall, so far as triay be. apply?· if every such person of partn?r or niember i?re)ilinscl(a taxable,?1Lr ·,. ' (2) W];lere. a cbang? has occurred in the constitution of a firfflftt.' .· usodatioWof?ns, thepartners <ttthe finn orllje?fs of assoaatiBn,'as·itmsted before and as it · ? 1ffler the tec<>nsti?tt,?11, f11a1J, wtth?Jf prtjudice to thi provisions of ?on'?, jointly an4 severally, be li,?le to pay? interest"?r?@ty due from su? firm or ?oda,tion;for any periq? before i?, reconsU??on. l (3) The p?mons·.??J!\>:section (1) sh?, so ra;as 'may be, apply where the taxable person, being a firm pr associati<m ofpersons is dissolved or where the taxalJle person, being a Hindu t1n&vided Family, has effected partition with respect . t6 ·t1ie •. business carried} on by it and ·. accordingly references in . thatsub-section to discohtinuan? shall .. ' be construed . as reference to dissolutio?;i. as the?? may be, to partition. Explanation:-For the purposes of this ?hap?er,- . ( a) · a ?Linuted Liability Partn?ip" formeq anq ,J?gi?re? , under, the provisi<.>ns of ?JJmited Li.ability Pat:tn?p . Act, 2012. shall alsq ?- cQS$d,ered as a firm;, , II::. (b) ?court'"? theDistrid Court. PlighCourt or Supfeme Court. · · .· .. · ···

95. (a) "a?vance ruling\fil? ? decisio.n provided by the .. ,,, · Autliority ot the' Apptllat¢ iutli<>rity to an applicant on matters or on questions ipecified in; ,uo?section (2) of se??on97toU?sectjPP. {?)}<>f ?gn 100,inrelation to the supply of g?Bf,S??-ifib?undertaken or proposed to be undertaken by the applicant; • (b) "Appellate Autho?-means the Appellal!.t\l.rthority for Advance Ruling constituted under sectlo?.99. (c) "?t··?1tμy,person registered,otdesm,us of obtaining regis?tiol). QDdel' this Act; ( d) "application" mtans'an application madetotheAuthority under sub-section, {l) of section 97; __ ? .:t?fi? 1·-?Jr.<: r,,_ :>"-? : .r·.:J-r.-(::.z: -1..,,., (?) '"Alitliority" fu?$ the. Aiith,ority fqr Advance Ruling. constituted under section 96;