Assessment of firm in case of change in its constitution

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..... ssessment of firm in case of change in its constitution 180. (1) The Assessing Officer shall, in a case where a change has occurred in the constitution of an unincorporated body, make only one asses .....

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..... shares or in the shares of some of them. (3) The provisions of this section shall not apply, if the change in constitution is on account of the death of a participant or on account of the retiremen .....

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