Assessment of firm in case of change in its constitution

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..... es - Assessment 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 on .....

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..... hange in their respective 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 o .....

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