Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Single Assessment Required for Unincorporated Bodies with Changed Constitution, Excludes Death or Full Retirement Changes</h1> The Assessing Officer is required to conduct a single assessment for the entire financial year when there is a change in the constitution of an unincorporated body. A change in constitution occurs if participants leave, new participants join, or existing participants alter their respective shares. This provision does not apply if the change is due to the death of a participant or the retirement of all participants.
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