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If partnership firm audit than partners can file return

This query is : Resolved 

08 January 2021 Sir,
one of my client is a partner in partnership firm turnover Rs. 90 lac and wish to go for voluntary audit us 44AB.
can partner file own personal ITR without audit and penality after 10-01-2021
please.....................
before last date...........
regards

09 January 2021 Penalty applicable as audit of firm not applicable.

09 January 2021 thanks for prompt reply sir




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