Registered Partnership firm :
PanCard was issued to Registered Partnership firm (Firm A) in 1979 to Partners ( A,B & C).
Partners A &B retired from the firm and Partner D inducted .
what are the requirements to change the record of the Pan Card ( to exclude Partners A &B and Include the new incoming partner) .
1) will signature required from the out going partners?
2) will a registered Partnership deed be required?
3) Consent of the remaning partners C will be required?
4) or the New Partner can apply for change of records as managing partner with a unregistered partnership deed ?
5) only consent required by the remaining partner?
Any recommendations please on how to make a complaint to the Income Tax department if rules not been followed , specially when the local Income Tax office is suppourting this.
CAclubindia
