Section 93
Special provisions regarding liability to pay tax, interest or penalty in certain cases of death
In force
Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases of death.
(1) Where a person, liable to pay tax, interest or penalty dies, and if the business 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 due from such deceased person.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-93.html
- Source confidence: Pending verification
Quick facts
- Section
- 93
- Chapter
- XVI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0