Working partner status requires an individual partner's active engagement in the firm's business or professional affairs.

Working partner status requires an individual partner to be actively engaged in conducting the business or professional affairs of the firm in which that individual is a partner. Section 35(e)(v) of the Income Tax Act, 2025, and the Explanation to section 40(b) of the Income-tax Act, 1961, adopt the same clause-specific meaning.

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