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of <h1>Income Tax Act 1961: Form No. 12A Omitted for Reporting Benamidar Partners in Firms, Effective July 29, 2021.</h1> The a communication form under the Income-tax Act, 1961, specifically regarding a partner in a firm who is identified as a benamidar, meaning a person who holds property on behalf of another. This form, previously known as Form No. 12A, required partners to inform the Assessing Officer if they believed a partner was a benamidar for any part of the income or property of the firm during a specified period. The form has been omitted as per Notification No. 83/2021 dated July 29, 2021.
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