Go AD-Free with CAclubindia Pro and get a FREE CCI Coffee Mug. Subscribe Now!

Partnership deed submit with it return section 184

Neha jain (audit assistant) (55 Points)

14 July 2016

HOW DO I SUBMIT PARTNERSHIP DEED ONLINE WITH FIRST INCOME TAX RETURNT EFILE ? WHAT WILL BE EFECT IF I MISS SUBMIT PARTNER SHIP DEED WITH FIRST RETURN?

Reply
Follow
Share

10 Replies

Dinesh Mertiya (PROFESSIONAL) (761 Points)
Replied 14 July 2016

Neha,
Online return is paperless return.....................ok
you don't need to attach any documents or supporting

Upgrade to CAclubindia Pro. Subscribe Now!

Dinesh Mertiya (PROFESSIONAL) (761 Points)
Replied 14 July 2016

if online income tax returns are filed with digital signature or

transmitting the data in return electronically under evc (electronic verification code)

then no need to send signed copy of ITR-V also to CPC

Dinesh Mertiya (PROFESSIONAL) (761 Points)
Replied 14 July 2016

Partnership deed or any other documents are not required to submit along with first ITR or subsequent ITR

Neha jain (audit assistant) (55 Points)
Replied 15 July 2016

acording section 184 of income tax act submission of partner ship deed is compulsory with first return of firm other wise remunaretion and interest of partner will disallowed

Dinesh Mertiya (PROFESSIONAL) (761 Points)
Replied 15 July 2016

No, you are not update

If somewhere it is required to submit online , format and mode of submission of reports have been prescribed by department

or assessee is required to submit audit report under sec 10 , 44AB, 44DA etc but not partnership deed

Upgrade to CAclubindia Pro. Subscribe Now!

Dinesh Mertiya (PROFESSIONAL) (761 Points)
Replied 15 July 2016

according to Sec 184 , certified copy of deed should be submit with first ITR but following instruction is also attached

The assessee should himself retain the certified copy of the deed with it. it may be furnished whenever the Assessing Officer wants to examine it in assessment proceeding or otherwise

1 Like