Genuine firm definition altered: benamidar status and partner knowledge can render a partnership non genuine unless disclosed. Amendment provides that a firm is not a genuine firm where any partner was, for any part of his share in the firm's income or property during the previous year, a benamidar of another partner (not being spouse or minor child) or of a non partner, and where other partners knew or had reason to believe this and failed to communicate that knowledge to the Income tax Officer in the prescribed manner.