Assessment as a Firm.

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Full Text of the Document

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....n sub-section (1) shall accompany the return of income of the firm of the tax year in respect of which assessment as a firm is first sought. (3) For the purposes of sub-section (2), the copy of the instrument 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 wer....