Section-331 : Liability of partners of limited liability partnership in liquidation

1. Section-331 as per act

Irrespective of anything contained in the Limited Liability Partnership Act, 2008, where any tax including penalty, interest, fees or any other sum payable under the Act is due, and cannot be recovered, from––

1. the limited liability partnership in respect of any income of any tax year; or
2. any other person in respect of any income of any tax year during which such other person was a limited liability partnership,

then, in such case, every such person who was a partner of such partnership at any time during the relevant tax year, shall be jointly and severally liable for the payment of such due amount, unless he proves that the non-recovery cannot be attributed to any gross neglect, misfeasance or breach of duty on his part in relation to the affairs of the limited liability partnership.

2. Help and useful links for Section-331

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Business / Partnership Firm Income Tax Guide
4. Business / Partnership Firm Income Tax FAQs
5. Conversion of Partnership Firm to Private Company ?
6. How to Calculate Remuneration, Interest to Partners?