Explanation to section 185(1) of the Income-tax Act, 1961-Filling of form No.12A in the case of Karta of HUF being a partner in a firm-Clarification regarding

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..../9/1976 To All Commissioners of Income-tax. Sir, Subject: Explanation to section 185(1) of the Income-tax Act, 1961-Filling of form No.12A in the case of Karta of HUF being a partner in a firm-Clarification regarding.- Reference is invited to the Explanation to section 185(1) of the Income-tax Act, 1961, as substituted by the Taxation Laws (Amendment) Act, 1975. This Explanation has been mad....