20 June 2011
sir one partnership concern is tax audit case for last 3 years, during yr 2010-11 it has converted to proprietorship concern, but both of it is tax audit u/s.44ab, but now whether proprietor ship is first year tax audit or it is continuos tax audit case
20 June 2011
the status of assessee has changed and the proprietorship concern is a distinct assessee,liable as a new assessee with first year tax audit
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