| Section 49 Applicability of the Act or earlier law to other persons liable to pay tax |
| Section 50 Liability of commission agent and principal |
| Section 51 Liability in case of transfer of business |
| Section 52 Amalgmation of companies |
| Section 53 Liability in case of company in liquidation |
| Section 54 Liability of partners of firm to pay tax |
| Section 55 Liability of guardians, trustees etc |
| Section 56 Liability of Court of Wards etc |
| Section 57 Special provision regarding liability to pay tax in certain cases |
| Section 58 Liability in other cases |
| Section 59 Service of notice in certain circumstan |