March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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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 […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 183 : Assessment of unregistered firms

183. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 182 : Assessment of registered firms

182. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 181 : Omitted by the Finance Act, 1988, w.e.f. 1-4-1989

181. [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989.]
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