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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part C = Changes in constitution, succession and dissolution Chapters List This

Changes in constitution, succession and dissolution - Income-tax Act, 1961

Chapter: XVI

Special provisions applicable to firms

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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