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