Section 198B(7) in Tamil Nadu Panchayats Act, 1994
(7)Where any Company, a Corporate Body, Society, Firm, body of persons or Association pays 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 Association:Provided that such director, partner or member shall be liable to pay tax under this Chapter for the income derived from other sources.
