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[Cites 0, Cited by 41] [Section 187(2)] [Section 187] [Entire Act]

Union of India - Subsection

Section 187(2)(a) in The Income Tax Act, 1961

(a)if one or more of the partners cease to be partners or one or more new partners are admitted, in such circumstances that one or more of the persons who were partners of the firm before the change continue as partner or partners after the change; or