March 6, 2018

Section – 189A : Provisions applicable to past assessments of firms

189A. In relation to the assessment of any firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, the […]
March 6, 2018

Section – 189 : Firm dissolved or business discontinued

189. (1) Where any business or profession carried on by a firm has been discontinued or where a firm is dissolved, the Assessing Officer shall make an assessment of the […]
March 6, 2018

Section – 188A : Joint and several liability of partners for tax payable by firm

188A. Every person who was, during the previous year, a partner of a firm, and the legal representative of any such person who is deceased, shall be jointly and severally […]
March 6, 2018

Section – 188 : Succession of one firm by another firm

188. Where a firm carrying on a business or profession is succeeded by another firm, and the case is not one covered by section 187, separate assessments shall be made […]
March 6, 2018

Section – 187 : Change in constitution of a firm

187. (1) Where at the time of making an assessment under section 143 or section 144 it is found that a change has occurred in the constitution of a firm, […]
March 6, 2018

Section – 185 : Assessment when section 184 not complied with

185. Notwithstanding anything contained in any other provision of this Act, where a firm does not comply with the provisions of section 184 for any assessment year, the firm shall […]
March 6, 2018

Section – 184 : Assessment as a firm

184. (1) A firm shall be assessed as a firm for the purposes of this Act, if— (i) the partnership is evidenced by an instrument ; and (ii) the individual […]
March 6, 2018

Section – 183 : Assessment of unregistered firms

183. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
March 6, 2018

Section – 182 : Assessment of registered firms

182. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]

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