Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Registration of firms requires the prescribed form, supporting partnership instruments, and signatures of all eligible partners. Application for registration of a firm must be made in the prescribed form with the relevant partnership instrument or instruments. Form No. 11 applies where there has been no change in constitution or profit-sharing, while Form No. 11A applies where changes have occurred. Fresh applications are required after later changes, and the application must be signed by all non-minor partners, or in the case of a dissolved firm, by the persons who were partners before dissolution and the legal representative of any deceased partner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration of firms requires the prescribed form, supporting partnership instruments, and signatures of all eligible partners.
Application for registration of a firm must be made in the prescribed form with the relevant partnership instrument or instruments. Form No. 11 applies where there has been no change in constitution or profit-sharing, while Form No. 11A applies where changes have occurred. Fresh applications are required after later changes, and the application must be signed by all non-minor partners, or in the case of a dissolved firm, by the persons who were partners before dissolution and the legal representative of any deceased partner.
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