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of <h1>Partners Must Disclose Benamidar Status Using Form 12A Under Rule 24A of Income Tax Rules, 1962</h1> Rule 24A of the Income Tax Rules, 1962, outlines the requirements for partners of a firm to communicate if a partner is a benamidar. This communication must be made using Form No. 12A. If the firm is not registered under section 184, the communication must occur before the end of the previous year for the relevant assessment year. If the firm is already registered, the communication should be made before the deadline for filing the income return for that year, as specified in section 139, whether the deadline is original or extended.
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