Section 90
Liability of partners of firm to pay tax
In force
Section 90. Liability of partners of firm to pay tax.
Where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-90.html
- Source confidence: Pending verification
Quick facts
- Section
- 90
- Chapter
- XVI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0