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

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..... cular No. 224 Dated 22/6/1977 To All Commissioners of Income-tax. Sir, Sub.: Explanation to section 185(1) of the Income-tax Act, 1961-Filing of Form No.12A in the case of coparcener of HUF being a partner in a firm-Clarification regarding. Reference is invited to the Board's Circular No. 207 (F. No. 220/20/76-ITA.II dated 24-9-1976)* wherein it was explained that the .....

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