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Section 85. Liability in case of transfer of business
Section 86. Liability of agent and principal
Section 87. Liability in case of amalgamation or merger of companies
Section 88. Liability in case of company in liquidation
Section 89. Liability of directors of private company
Section 90. Liability of partners of firm to pay tax
Section 91. Liability of guardians, trustees, etc
Section 92. Liability of Court of Wards, etc
Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 94. Liability in other cases