[Section 341 to the extent its applicability for section 246 made effective from 09.09.2016]; [ Section 341 notified with effect from 15.12.2016 vide S.O. 3676 (E) dated 07.12.2016]
Section 341- Liability under sections 339 and 340 to extend to partners or directors in firms or companies. [Corresponds to Section 544 of the Companies Act, 1956]
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.