TaxTMI 
TaxTMI 
Assessment as a firm
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of partnership shall be certified in writing by all the partners (not being minors) or, where the return is made after the dissolution of the firm, by all persons (not being minors) who were partners in the firm immediately before its dissolution and by the legal representative of any such partner who is deceased. (3) Where a firm is assessed as such for any assessment year, it shall be assessed in the same capacity for every subsequent year if there is no change in the constitution of the firm or the shares of the partners as evidenced by the instrument of partnership on the basis of which the assessment as a firm was first sought. (4) Where any such change had taken place in the previous year, the firm shall furnish a certified c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....;w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 2B. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 2C. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 2D. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Income-tax Officer" 3. Substituted vide Section 68 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Application....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pplication before the end of the previous year. (5) The application shall be accompanied by the original instrument evidencing the partnership, together with a copy thereof: Provided that if the ^2C[Assessing Officer] is satisfied that for sufficient reason the original instrument cannot conveniently be produced, he may accept a copy of it certified in writing by all the partners (not being minors), or, where the application is made after the dissolution of the firm, by all the persons referred to in clause (b) of sub-section (3), to be a correct copy, or a certified copy of the instrument; and in such cases the application shall be accompanied by a duplicate copy of the original instrument. (6) The application sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) Act, 1989 w.e.f. 01-04-1989 before it was read as, "^3[184. Assessment as a firm. (1) A firm shall be assessed as a firm for the purposes of this Act, if- (i) the partnership is evidenced by an instrument; and (ii) the individual shares of the partner are specified in that instrument. (2) A certified copy of the instrument of partnership referred to in sub-section (1) shall accompany the return of income of the firm of the previous year for the assessment year in respect of which assessment as a firm is first sought. Explanation.- For the purposes of this sub-section, the copy of the instrument of partnership shall be certified in writing by all the partners (not being minors....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rect Tax Laws (Second Amendment) Act, 1989 w.e.f. 01-04-1989 7. Substituted vide Section 66 of the Finance Act, 1992 w.e.f. 01-04-1993 before it was read as, "B.-Registration of firms ^5[Application for registration 184. (1) An application for registration of a firm for the purposes of this Act may be made to the Assessing Officer on behalf of any firm if- (i) the partnership is evidenced by an instrument; and (ii) the individual shares of the partners are specified in that instrument. (2) Such application may, subject to the provisions of this section, be made either during the existence of the firm or after its dissolution (3) The application shall be made to t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n clause (b) of sub-section (3), to be a correct copy, or a certified copy of the instrument; and in such cases the application shall be accompanied by a duplicate copy of the original instrument. (6) The application shall be made in the prescribed form and shall contain the prescribed particulars. (7) Where registration is granted ^6[or is deemed to have been granted] to any firm for any assessment year, it shall have effect for every subsequent assessment year: Provided that- (i) there is no change in the constitution of the firm or the shares of the partners as evidenced by the instrument of partnership on the basis of which the registration was granted; and (ii) the firm furnishes, before the....