https://www.taxtmi.com/article/detailed?id=12930 Registration requires application before the end of the relevant previous year with the partnership instrument evidencing individual partners' shares; Form 11 is used if no changes occurred and Form 11A if changes occurred or the application is late. Applications must include originals or certified copies and be signed personally by all partners (minors excluded), with authorised representatives allowed for absent or incapacitated partners. Post registration, certified revised instruments must accompany returns for years with changes and changes must be intimated to the assessing officer; firms are assessed as firms only when an instrument specifies partners' shares. en-us Tue, 17 Sep 2024 08:41:14 +0530 Tue, 17 Sep 2024 08:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12930 Registration requires application before the end of the relevant previous year with the partnership instrument evidencing individual partners' shares; Form 11 is used if no changes occurred and Form 11A if changes occurred or the application is late. Applications must include originals or certified copies and be signed personally by all partners (minors excluded), with authorised representatives allowed for absent or incapacitated partners. Post registration, certified revised instruments must accompany returns for years with changes and changes must be intimated to the assessing officer; firms are assessed as firms only when an instrument specifies partners' shares. Articles Income Tax Tue, 17 Sep 2024 08:41:14 +0530 https://www.taxtmi.com/article/detailed?id=12930