Section 21(1) in The Public Sector Iron and Steel Companies (Restructuring) and Miscellaneous Provisions Act, 1978
(1)The Integral Company shall be liable to pay any sum under the provisions of the Income-tax Act or the Companies (Profits) Surtax Act which any dissolved company would have been liable to pay if the dissolution had not taken place, in the like manner and to the same extent as the dissolved company.
