For estimating a deceased partner’s share of profit up to the date of death, which information is essential for determining the relevant period?

Correct answer: मृत्यु की तिथि

The date of death determines the relevant period—from the beginning of the accounting year or the date of the last accounts up to the date of death. Profit for this period is then estimated using the previous year’s profit or another agreed basis, and the deceased partner’s share is calculated. The bank balance and capital account number do not determine the profit period. Exam tip: First identify the period between the last accounting date and the date of death.