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Rule – 25, Certificate of registration

Published by Law@HostBooks at March 20, 2018
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  • All Rules
  • Income-tax Rules
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25. The certificate under sub-section (4) of section 185 shall be recorded on the last of the instruments evidencing the partnership during the relevant previous year (or on the certified copy submitted in lieu thereof) attached with the application for registration of the firm made in accordance with sub-rules (2) to (4) of rule 22.

Reference: www.incometaxindia.gov.in

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