No, branches are not person as defined under section 2(31). So, it is not required
My company has five branches.Are branches also require to obtain TAN separately ?
November 8, 2006 By Leave a Comment
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Can Official Liquidator be given notice to file income tax return ?
Filing of return under Income tax is compulsory for two classes of persons-company and firm. This is provided in proviso to section 139 of the I T Act. What happens when a company goes into liquidation? Darshan Khakhar of Ahmedabad asks "Does an official … [Read More...]
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