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<h1>Coparceners in Hindu Undivided Families Not Required to File Form 12A, Clarifies Income-tax Act Section 185(1) Explanation.</h1> The circular clarifies that under the Explanation to section 185(1) of the Income-tax Act, 1961, there is no obligation for a coparcener of a Hindu Undivided Family (HUF), who is a partner in a firm, to file Form No.12A. This follows the earlier clarification that the karta of an HUF is not considered a benamidar of the HUF and similarly applies to other coparceners. The directive is intended for all Commissioners of Income-tax to inform and guide relevant officers.