Section 88 - Consequential Amendments - Finance Act, 1992

88. Consequential Amendments The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, - (a) in section 32, in sub-section (2), the brackets and words (or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in the assessment of its partners) shall be omitted with effect from the 1st day of April, 1993; (b) in section 139, in sub-section (1), in the Explanation, in clause (b), in sub-clause (i), the words or in the case of a partner of a firm where the accounts of the firm are required to be so audited shall be omitted with effect from the 1st day of April, 1993; (c) in section 143, in sub-section (1), in clause (c), with effect from the 1st day of April, 1993, - (a) the words a partner of a firm shall be omitted; (b) the word firm , at both the places where it occurs, shall be omitted.