Is it compulsory to file it return of a partnership firm

It is mandatory for a firm to file Income Tax return

Yes. Section 139(1) of Income Tax Act, 1961 makes it mandatory for Partnership Firms & Companies to file Return of Income regardless of the level of income earned.

Yes.. it is mandatory to file income tax return for a partnership firm even you have a nil incone.

WHERE IS IT WRITTEN IN THE INCOME TAX ACT THAT FILING NIL RETURN IS COMPULSORY FOR PARTNERSHIP FIRM ?

 SECTION 139(1)(a) OF IT ACT 1961 READS THAT "A COMPANY/FIRM IS REQUIRED TO SUBMIT ITS RETURN OF INCOME (REGARDLESS OF THE QUANTUM OF INCOME OR LOSS)"

WHAT I UNDERSTOOD FROM ABOVE IS THAT THE ACT SUGGESTS ONLY ABOUT FILING OF RETURN  OF INCOME REGARDLESS OF THE QUANTUM OF INCOME OR LOSS. SO WHAT ABOUT THE REURN HAVING NO INCOME OR LOSS???

WHETHER RETURN FILING IS MANDATORY FOR A FIRM, IF FIRM IS CLOSED NOW.

If Partnership firm not filling returns due to no income what penalty provision is apply ?