Change of partners in partnership firm

For firm, any brought forward business loss in proportion to share of retiring partner will not be allowed for carrying forward and set off..

For retiring partners, they are normally get their capital account balance (which is made up of capital, profits, interests), and share of goodwill. Since partnership share is a capital asset. In my views, share of goodwill might be considered as sale consideration of the share, and cost of that share could be the capital invested.

And I think stamp duty would be paid on registration of new partnership deed.

Else consult a CA or wait for other replies.

Thanks 

Thanks for your reply.

But the New registration of partnership will not be made. in the old Partnership firm, the partners will retire and new partners will join in.

My query is "As more than 50% share is changing so any liablity for stamp duty will be applicable for B,D and E?"