March 6, 2018
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
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
Published by Law@HostBooks at March 6, 2018
183. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
182. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
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