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The person, to whom the business is transferred, shall jointly and severally be liable to pay the tax

The person, to whom the business is transferred, shall jointly and severally be liable to pay the tax :

If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues?

Ans. The person, to whom the business is transferred, shall jointly and severally be liable to pay the tax, interest or penalty due from the taxable person up to the time of such transfer, whether such dues has been determined before such transfer, but has remained unpaid or is determined thereafter. {Sec. 85(1)}

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