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ASSESSMENT AS A FIRM SECTION- 184

Income Tax - Partnership Firm / Limited Liability Partnership (LLP) - 03 - A firm shall be assessed as a firm for the purposes of the Act if: The partnership is evidenced by an instrument, and The individual shares of the partners are specified in th .....

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m is first sought. The individual share of the partners are specified in the partnership deed. Also the deed must spell out the proportion in which losses are to be shared among the partners. Where any change in constitution had taken place in the pr .....

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