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Surrender of COP

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09 March 2020 If a CS/CA in Practice surrenders his COP then will it amount to discontinuation of profession under section 176(3) of Income Tax Act,1961 ? Whether this surrender of COP is required to be intimated to the Assessing officer as mentioned in that section?

09 March 2020 Not required is not leaving India.

09 March 2020 ok..Thanks for the reply Sir..


09 March 2020 ok..Thanks for the reply Sir..



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