Where the business in respect of which any tax is payable is carried on by any guardian / trustee / agent of a minor or other incapacitated person on behalf of and for the benefit of such minor/incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian / trustee / agent.
What happens to the tax liability of a taxable person, whose business is carried on by any guardian / trustee or agent of a minor?
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