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Assessment of unincorporated body in case of change in its constitution.

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....nincorporated body in case of change in its constitution. 175. (1) The Assessing Officer shall, in a case where a change has occurred in the constitution of an unincorporated body, make a sing....

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....p;   (c) all the participants continue with a change in their respective shares or in the shares of some of them.   (3) The provisions of this section shall not apply, if the change ....

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