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of <h1>Partnership or LLP changes during assessment? Section 187 applies; dissolutions due to death fall under Section 189.</h1> Under Section 187 of the Income Tax Act, if a change occurs in the constitution of a partnership firm or LLP during an assessment, the assessment is conducted on the firm as it exists at that time. A change in constitution occurs if partners leave or join, provided some original partners remain, or if existing partners alter their share distribution. However, if a firm dissolves due to a partner's death, it is not considered a change in constitution but is addressed under Section 189. If a firm is dissolved and reconstituted, it is treated as a change in constitution, not a succession.
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