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    <title>Explanation to section 185(1) of the Income-tax Act, 1961-Filing of Form No.12A in the case of coparcener of HUF being a partner in a firm-Clarification regarding</title>
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    <description>The Board states that a coparcener of an HUF, even when acting as a partner in a firm on behalf of the HUF, cannot be regarded as a benamidar of the HUF within the meaning of the Explanation; consequently there is no obligation to file Form No.12A in such cases.</description>
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    <pubDate>Wed, 22 Jun 1977 00:00:00 +0530</pubDate>
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      <title>Explanation to section 185(1) of the Income-tax Act, 1961-Filing of Form No.12A in the case of coparcener of HUF being a partner in a firm-Clarification regarding</title>
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      <description>The Board states that a coparcener of an HUF, even when acting as a partner in a firm on behalf of the HUF, cannot be regarded as a benamidar of the HUF within the meaning of the Explanation; consequently there is no obligation to file Form No.12A in such cases.</description>
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      <pubDate>Wed, 22 Jun 1977 00:00:00 +0530</pubDate>
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