Dissolution & new deed of partnership firm


This query is : Resolved 

(Querist)
16 January 2023 please share me format of dissolution of partnership firm in case of death of one partner where there are two partners only and also send format for the new deed to be made - mail id : info.simplex@gmail.com


17 January 2023 Upon the death of one among the two partner's , the firm automatically get dissolved.
Inference - S. Parvathammal Vs. CIT (1987) ITR 161.
No need of a dissolution deed. In the preamble of the new partnership deed, the reference of death and dissolution, by virtue of law, need only to be mentioned.


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