https://www.taxtmi.com/circulars?id=8967 Admission of minors to the benefits of a partnership must be evidenced by the minor's guardian or a person duly authorised before the partnership deed will be accepted as valid. Where practical difficulties exist for completed assessments, assessees should be allowed to provide attestations or amend deeds, failing which registration may be cancelled through appropriate tax revision or rectification procedures. For pending assessments, opportunity to amend the deed should be given and registration not refused if amendment is made. en-us Fri, 19 Mar 1976 00:00:00 +0530 Wed, 01 Jun 2011 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8967 Admission of minors to the benefits of a partnership must be evidenced by the minor's guardian or a person duly authorised before the partnership deed will be accepted as valid. Where practical difficulties exist for completed assessments, assessees should be allowed to provide attestations or amend deeds, failing which registration may be cancelled through appropriate tax revision or rectification procedures. For pending assessments, opportunity to amend the deed should be given and registration not refused if amendment is made. Circulars Income Tax Fri, 19 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8967