অংশীদার বা সদস্যের নিকট প্রাপ্য অপুনরুদ্ধারযোগ্য করের জন্য ফার্ম বা সংঘের দায়

(1) Where any tax payable by a partner of a firm or a member of an association of persons, as the case may be, in respect of the partnership income of such firm or association of persons becomes irrecoverable, the Deputy Commissioner of Taxes shall inform the firm or association of persons of the amount of such tax through a notice.

(2) Notwithstanding anything contained in any other law for the time being in force, upon receipt of a notice regarding the amount of tax under sub-section (1), the firm or association of persons receiving the notice shall be liable to pay the said tax and shall be deemed to be a taxpayer for the purpose of recovering such tax, and the provisions of this Act shall apply accordingly.

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