Section 189A - Provisions applicable to past assessments of firms - Income-tax Act, 1961

1 [Provisions applicable to past assessments of firms. 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 provisions of this Chapter as they stood immediately before the 1st day of April, 1993, shall continue to apply.] -------------------------- Notes :- 1. Inserted by the Finance Act, 1992, w.e.f. 1-4-1993. Earlier section 189A, which made provisions applicable to past assessments of firms and inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, was omitted by the Direct Tax Laws (Amendment) Act, 1989, with effect from the same date.