Rule 23: Intimation regarding subsequent changes in constitution, etc.

The Income-tax Rules, 1962Central Act · 1962

Intimation regarding subsequent changes in constitution, etc.

If after the date of the application, or of the last application where more than one application are made, for registration of a firm for any assessment year and before the assessment for that assessment year is completed by the Assessing Officer, so far as known to the firm, any change or changes take place in the constitution of the firm or the shares of the partners, the details of such change or changes shall be communicated by the firm to the Assessing Officer as soon as possible after each such change takes place.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	23
Marginal note	Intimation regarding subsequent changes in constitution, etc.
Jurisdiction	Central
Status	In force as published by the source

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