Substitution of new sections for sections 184, 185 and 186

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..... bstituted, with effect from the 1st day of April, 1993, namely :- "184. Assessment as a firm. - (1) A firm shall be assessed as a firm for the purposes of this Act, if - (i) the partnership is evidenced by an instrument; and (ii) the individual shares of the partners are specified in that instrument. (2) A certified copy of the instrument of partnership referred to in sub-section (1) .....

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..... shares of the partners as evidenced by the instrument of partnership on the basis of which the assessment as a firm was first sought. (4) Where any such change had taken place in the previous year, the firm shall furnish a certified copy of the revised instrument of partnership along with the return of income for the assessment year relevant to such previous year and all the provisions of this .....

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