https://www.taxtmi.com/acts?id=10958 Where an unincorporated body's constitution changes during a financial year, the Assessing Officer must make a single assessment for the entire year. A change includes cessation of participants, admission of new participants, or continued participants with altered shares. The single assessment rule excludes changes caused by the death of a participant or the retirement of all participants. en-us Thu, 20 Aug 2009 13:25:35 +0530 Thu, 20 Aug 2009 13:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10958 Where an unincorporated body's constitution changes during a financial year, the Assessing Officer must make a single assessment for the entire year. A change includes cessation of participants, admission of new participants, or continued participants with altered shares. The single assessment rule excludes changes caused by the death of a participant or the retirement of all participants. Act-Rules Bills Thu, 20 Aug 2009 13:25:35 +0530 https://www.taxtmi.com/acts?id=10958