Section 169B(7) in The Madurai City Municipal Corporation Act, 1971
(7)Where any company, corporate body, society, firm, body of persons or association prays the tax under this Chapter any director, partner or member, as the case may be, of such company, corporate body, society, firm, body of persons, or association shall not be liable to pay tax under this Chapter for the income derived by such director, partner, or member from such company, corporate body, society, firm, body of persons or associations:Provided that such director, partner or member shall be liable to pay tax under this Chapter for the income derived from other sources.