https://www.taxtmi.com/circulars?id=8976 The instruction states that the assessment variation procedure under section 144B applies to partners whose share of income is enhanced by more than the prescribed variation threshold due to a firm's assessment, requiring forwarding of draft partner assessments based on the determined firm share. It directs completion of firm assessments by a target date to permit compliance, permits partner assessments on returned income with later rectification only in exceptional cases, and requires reporting of prior non compliant partner cases with tax effect details. en-us Mon, 26 Apr 1976 00:00:00 +0530 Wed, 01 Jun 2011 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8976 The instruction states that the assessment variation procedure under section 144B applies to partners whose share of income is enhanced by more than the prescribed variation threshold due to a firm's assessment, requiring forwarding of draft partner assessments based on the determined firm share. It directs completion of firm assessments by a target date to permit compliance, permits partner assessments on returned income with later rectification only in exceptional cases, and requires reporting of prior non compliant partner cases with tax effect details. Circulars Income Tax Mon, 26 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8976