Assessment of unincorporated body in case of change in its constitution.

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..... porated body in case of change in its constitution. 175. (1) The Assessing Officer shall, in a case where a change has occurred in the constitution of an unincorporated body, make a single assess .....

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..... ares 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 the retirement of all the pa .....

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