https://www.taxtmi.com/caselaws?id=39000 Continuation of firm registration under section 184(7) of the Income-tax Act, 1961 does not depend on a fresh written partnership deed being in force for the relevant assessment years. Once registration is granted, it continues for subsequent years if the statutory declaration is furnished and there is no change in the firm's constitution or partners' shares as evidenced by the original instrument on which registration was based. The earlier regime under section 26A of the 1922 Act required yearly applications and was therefore not applicable to continuation under the 1961 Act. en-us Mon, 18 Oct 1976 00:00:00 +0530 Sat, 10 Apr 2010 18:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39000 Continuation of firm registration under section 184(7) of the Income-tax Act, 1961 does not depend on a fresh written partnership deed being in force for the relevant assessment years. Once registration is granted, it continues for subsequent years if the statutory declaration is furnished and there is no change in the firm's constitution or partners' shares as evidenced by the original instrument on which registration was based. The earlier regime under section 26A of the 1922 Act required yearly applications and was therefore not applicable to continuation under the 1961 Act. Case-Laws Income Tax Mon, 18 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39000