Section 93. Special provisions regarding liability to
pay tax, interest or penalty in certain cases.-
(1) Save as otherwise provided in the Insolvency and
Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest
or penalty under this Act, dies, then-
(a) if a business carried on by the person 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 person under this Act; and
(b) if the business carried on by the person is
discontinued, whether before or after his death, his legal representative shall
be liable to pay, out of the estate of the deceased, to the extent to which the
estate is capable of meeting the charge, the tax, interest or penalty due from
such person under this Act, whether such tax, interest or penalty has been
determined before his death but has remained unpaid or is determined after his
death.
(2) Save as otherwise provided in the Insolvency and
Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or
penalty under this Act, is a Hindu Undivided Family or an association of
persons and the property of the Hindu Undivided Family or the association of
persons is partitioned amongst the various members or groups of members, then,
each member or group of members shall, jointly and severally, be liable to pay
the tax, interest or penalty due from the taxable person under this Act up to
the time of the partition whether such tax, penalty or interest has been
determined before partition but has remained unpaid or is determined after the
partition.
(3) Save as otherwise provided in the Insolvency and
Bankruptcy Code, 2016 (31 of 2016), where a taxable person, liable to pay tax,
interest or penalty under this Act, is a firm, and the firm is dissolved, then,
every person who was a partner shall, jointly and severally, be liable to pay
the tax, interest or penalty due from the firm under this Act up to the time of
dissolution whether such tax, interest or penalty has been determined before
the dissolution, but has remained unpaid or is determined after dissolution.
(4) Save as otherwise provided in the Insolvency and
Bankruptcy Code, 2016 (31 of 2016), where a taxable person liable to pay tax,
interest or penalty under this Act,-
(a) is the guardian of a ward on whose behalf the
business is carried on by the guardian; or
(b) is a trustee who carries on the business under a
trust for a beneficiary,
then, if the guardianship or trust is terminated, the
ward or the beneficiary shall be liable to pay the tax, interest or penalty due
from the taxable person upto the time of the termination of the guardianship or
trust, whether such tax, interest or penalty has been determined before the
termination of guardianship or trust but has remained unpaid or is determined
thereafter.
