Assessment when section 184 not complied with

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..... hing contained in any other provision of this Act, where a firm does not comply with the provisions of section 184 for any assessment year, the firm shall be so assessed that no deduction by way of an .....

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..... ---- Notes :- 1. Substituted by the Finance Act, 2003, w.e.f. 1-4-2004. Prior to its substitution, section 185 read as under: "185. Assessment when section 184 not complied with.—Where a firm does .....

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