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Section – 187 : Change in constitution of a firm

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

Section – 188 : Succession of one firm by another firm

Published by Law@HostBooks at Published on March 6, 2018

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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 on the predecessor firm and the successor firm in accordance with the provisions of section 170.

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