https://www.taxtmi.com/article/detailed?id=627 A firm claiming assessment in the status of a firm for any assessment year commencing on or after 1 April 1993 must produce a certified copy of the instrument of partnership with its return; this certified instrument, signed by all non-minor partners, establishes the firm's status and, once produced, permits assessment as a firm in subsequent years absent constitution changes, while failure to produce it exposes the firm to statutory consequences including assessment as an association of persons or specified disallowances of partner payments. en-us Wed, 06 Jan 2010 00:00:00 +0530 Wed, 06 Jan 2010 08:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=627 A firm claiming assessment in the status of a firm for any assessment year commencing on or after 1 April 1993 must produce a certified copy of the instrument of partnership with its return; this certified instrument, signed by all non-minor partners, establishes the firm's status and, once produced, permits assessment as a firm in subsequent years absent constitution changes, while failure to produce it exposes the firm to statutory consequences including assessment as an association of persons or specified disallowances of partner payments. Articles Income Tax Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=627