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of <h1>Clause 180 mandates single assessment for financial year if unincorporated body changes, excluding death or full retirement.</h1> Clause 180 of the Direct Taxes Code Bill, 2009, mandates that the Assessing Officer conduct a single assessment for an entire financial year when there is a change in the constitution of an unincorporated body. A change is recognized if participants leave, new participants join, or there is an alteration in the share distribution among existing participants. This provision does not apply if the change results from the death of a participant or the retirement of all participants.
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