Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
36. Joint and several liability of participants.
1. Every person, being a participant in an unincorporated body at any time during the financial year, or the representative assessee of the deceased participant, shall be jointly and severally liable, along with the unincorporated body, for payment of any amount payable by the unincorporated body under this Act and all the provisions of this Act shall apply accordingly.
2. In case of a limited liability partnership, the provisions of sub-section (1) shall not apply, if the partner proves that non-recovery cannot be attributed to any neglect, misfeasance or breach of duty on his part in relation to the affairs of the partnership.
3. The provisions of this section shall prevail over anything to the contrary contained in the Limited Liability Partnership Act, 2008.