Declaration of sbo

Deal All,

1. If an individual's shareholding in his individual capacity + as a partner of a firm exceeds 10%, do all the other partners of that partnership firm need to provide BEN-1?

2. Reporting Co.-    A individual  26.08%

                                B individual 26.08%

                                C LLP 46.87%    -    A individual 25.23%

                                                                 B  individual 24.30%

                                                                 C  individual 27.29%

                                                                 D  individual 23.17%

Who will be the SBO in the above example?

Thanks.