March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 189A : Provisions applicable to past assessments of firms189A. In relation to the assessment of any firm and its partners for the assessment […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 189 : Firm dissolved or business discontinued189. (1) Where any business or profession carried on by a firm has been discontinued […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 188A : Joint and several liability of partners for tax payable by firm188A. Every person who was, during the previous year, a partner of a firm, and […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 188 : Succession of one firm by another firm188. Where a firm carrying on a business or profession is succeeded by another firm, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 187 : Change in constitution of a firm187. (1) Where at the time of making an assessment under section 143 or section […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 185 : Assessment when section 184 not complied with185. Notwithstanding anything contained in any other provision of this Act, where a firm does […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 184 : Assessment as a firm184. (1) A firm shall be assessed as a firm for the purposes of this […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 183 : Assessment of unregistered firms183. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVI - Special provisions applicable to firms Income-tax Act 1961Section – 182 : Assessment of registered firms182. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]