SECTION 341. LIABILITY UNDER SECTIONS 339 AND 340 TO EXTEND TO
PARTNERS OR DIRECTORS IN FIRMS OR COMPANIES
[Effective from 9th September, 2016 (to the extent of their applicability to Section 246), complete section effective from 15th December, 2016]
Where a declaration under section 339 or an order under section 340 is made in respect of a firm or body corporate, the Tribunal shall also have power to make a declaration under section 339, or pass an order under section 340, as the case may be, in respect of any person who was at the relevant time a partner in that firm or a director of that body corporate.
