Tax audit u/s 44ab

Originally posted by : jasmeet
	i would like to know the date of profit sharing ratio which needs to disclosed under clause 7 under tax audit u/s 44ab. if there is changes in the ratio 2-3 times during the year then which ratio should be disclosed i.e. ratio on the date of audit report. plz reply fast its urgent

"If there is any change in the partners of the firm or members of the association of persons/body of individuals or their profit or loss sharing ratio since the last date of the preceding year, the particulars of such change must be stated. All the changes occurring during the entire previous year must be stated."
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- Para 18.2 of the Guidance Note on Tax Audit u/s 44AB of the Income-tax Act, 1961 (Revised 2014 Edition) issued by ICAI.
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[Under old form 3CD the relevant clause was 7(b) but in new form 3CD it is 9(b).]

thanks for your reply

Fully agreed with reply of Deepak ji