Section 89
Liability of directors of private company in certain cases
In force
Section 89. Liability of directors of private company in certain cases.
(1) Notwithstanding anything contained in the Companies Act, 2013, where any tax, interest or penalty due from a private company cannot be recovered, then, every person who was a director of such private company during such period shall, jointly and severally, be liable for the payment of such tax, interest or penalty.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-89.html
- Source confidence: Pending verification
Quick facts
- Section
- 89
- Chapter
- XVI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0