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