https://www.taxtmi.com/acts?id=48053 Assessment as a firm requires a written partnership instrument specifying individual partner shares and a certified copy of that instrument must accompany the first return seeking assessment as a firm; certification must be by all non minor partners or, after dissolution, by former partners and legal representatives. Continued assessment as a firm depends on no change in constitution or shares; changes require a certified revised instrument. Specified assessment failures or non compliance with the instrument requirements result in assessment as an association of persons. en-us Tue, 28 Jan 2025 13:23:21 +0530 Tue, 28 Jan 2025 13:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48053 Assessment as a firm requires a written partnership instrument specifying individual partner shares and a certified copy of that instrument must accompany the first return seeking assessment as a firm; certification must be by all non minor partners or, after dissolution, by former partners and legal representatives. Continued assessment as a firm depends on no change in constitution or shares; changes require a certified revised instrument. Specified assessment failures or non compliance with the instrument requirements result in assessment as an association of persons. Act-Rules F. Acts / Amendment Acts Tue, 28 Jan 2025 13:23:21 +0530 https://www.taxtmi.com/acts?id=48053