Audit requirement extension: partners required to file returns where firm accounts must be audited, effective retrospectively. The amendment expands the audit-linked filing criterion by inserting language that treats a partner as covered where the accounts of the firm are required to be audited, and declares that insertion to have retrospective effect from the stated operative date in the enactment.
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.
Audit requirement extension: partners required to file returns where firm accounts must be audited, effective retrospectively.
The amendment expands the audit-linked filing criterion by inserting language that treats a partner as covered where the accounts of the firm are required to be audited, and declares that insertion to have retrospective effect from the stated operative date in the enactment.
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