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    <title>REGISTRATION OF FIRMS UNDER INCOME TAX RULE, 1962</title>
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    <description>Registration under the Income Tax Rules, 1962 requires applications in Form No. 11 where no change in firm constitution or partners&#039; shares occurred during the relevant previous year, and in Form No. 11A where changes occurred; applications must be accompanied by the original partnership instrument(s) or certified duplicates evidencing the partnership as it existed during the previous year up to the date of application. Fresh applications are required after any subsequent change in constitution occurring before the end of the previous year, and similar documentary and signature formalities apply to applications filed after the end of the financial year.</description>
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      <link>https://www.taxtmi.com/article/detailed?id=8267</link>
      <description>Registration under the Income Tax Rules, 1962 requires applications in Form No. 11 where no change in firm constitution or partners&#039; shares occurred during the relevant previous year, and in Form No. 11A where changes occurred; applications must be accompanied by the original partnership instrument(s) or certified duplicates evidencing the partnership as it existed during the previous year up to the date of application. Fresh applications are required after any subsequent change in constitution occurring before the end of the previous year, and similar documentary and signature formalities apply to applications filed after the end of the financial year.</description>
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