Partnership with part time cop holder

part time COP holder is not having the power of attestation.,

Thanks for your response.

Also I wish to know that if i enter in partnership with another full time COP Holder then my firm's tax audit limit shall be 45+45 = 90.

So can I sign all 90 audit files. That means 45 of my limit and 45 of partners limit on behalf of the partner (i.e. on behalf of the firm as a whole).

Manish,

Ur limit is 45 only, in any case cannot be increased... 45  ceiling is  applied on combined audits frm prop & partnrship...