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CHAPTER- XXII
LIABILITY TO PAY IN CERTAIN CASES
108. Liability in case of transfer of business
109. Liability in case of amalgamation/merger of companies
110. Liability in case of company in liquidation
111. Liability of partners of firm to pay tax
112. Liability of guardians, trustees etc
113. Liability of Court of Wards etc.
114. Special provision regarding liability to pay tax in certain cases
115. Liability in other cases
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