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        Case ID :
        Income Tax

        Explanation to section 185(1) of the Income-tax Act, 1961-Filling of form No.12A in the case of Karta of HUF being a partner in a firm-Clarification regarding

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        Benamidar status: Karta of HUF not treated as benamidar, so prescribed partnership filing for HUF partner is not required. The Board concluded that a Karta acting as partner on behalf of his HUF cannot be regarded as a benamidar of the HUF, and therefore the obligation to file the prescribed partnership disclosure form does not arise under the Explanation to section 185(1).
                          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.

                                Benamidar status: Karta of HUF not treated as benamidar, so prescribed partnership filing for HUF partner is not required.

                                The Board concluded that a Karta acting as partner on behalf of his HUF cannot be regarded as a benamidar of the HUF, and therefore the obligation to file the prescribed partnership disclosure form does not arise under the Explanation to section 185(1).


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