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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XVI = Special provisions applicable to firms Chapters List This

Special provisions applicable to firms - Income-tax Act, 1961

Chapter: XVI
Special provisions applicable to firms
Part: A
Assessment of firms
Section 182 : Assessment of registered firms - [Omitted]
Section 183 : Assessment of unregistered firms [omitted]
Section 184 : Assessment as a firm
Section 185 : Assessment when section 184 not complied with
Section 186 : Omitted
Part: C
Changes in constitution, succession and dissolution
Section 187 : Change in constitution of a firm
Section 188 : Succession of one firm by another firm
Section 188A : Joint and several liability of partners for tax payable by firm
Section 189 : Firm dissolved or business discontinued
Section 189A : Provisions applicable to past assessments of firms
 

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