722/CBDT.

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..... ct, 1961 Attention is invited to the provisions of section 183(b) of the I.T.Act, 1961 which authorises the ITO to treat an unregistered firm as a registered firm if, in his opinion, the aggregate .....

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..... nt year 1971-72 firm as well as partners both will be liable to tax as in the case of an unregistered firm, even if the registration is granted u/s.183 (b). 2. Necessary instructions may be issued t .....

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