Conversion of firm to pvt ltd co. without capital gains?

What is the procedure to convert a partnership firm into a private limited company without dissolving the partnership firm so that the conversion does not attract capital gains tax?  

The Firm has only three partners so it is not possible to register it as an Part IX company under the erstwile companies act/ XXI Company under the companies act 2013.

Replies (1)
But As per sec 47(xiii) of IT Act if a firm is succeeded by company there will b no cap gains subject to certain conditions.

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