alleryStart learning →Which directors of a wound-up private company are liable?
AOnly the managing director
BOnly the last director
CThose joining after winding up
DAny director in the tax period
Answer & Solution
Correct answer: D. Any director in the tax period
Every person who was a director at any time during the period for which tax was due is liable, subject to the defence of no neglect.
Keep practising Liability to Pay in Certain Cases
Browse all Liability to Pay in Certain Cases questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Which section covers liability when a company is in liquidation?Which section makes a firm and its partners jointly liable for tax?Which section deals with liability of directors of a private company?Which section of the CGST Act lays down the job work procedure?Inputs go direct from supplier to job worker. Credit is:The principal can claim input tax credit on inputs sent to a job worker:For job work, the word input is stated to include:Inputs not back from job work in a year are deemed supplied: