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Registration of firm in maharashtra

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Querist : Anonymous

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Querist : Anonymous (Querist)
28 December 2012 registration of the partnership firm is mandatory or optional in Maharashtra?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
28 December 2012 It's optional under the Income Tax Act.
Under other statutes, it may be required that the firm should be a registered firm, so it is better to get firm registration no.
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Querist : Anonymous

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Querist : Anonymous (Querist)
30 December 2012 will u provide the section of IT.act
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
30 December 2012 Prior to 1-4-1993, firms were assessed as registered and unregistered firms as were prescribed under section 182 and Section 183 respectively. Finance Act 1992 had omitted these sections w e f 1.4.1993. The new schem of Assessment has been prescribed U/s 184.
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