2 Whenever, in respect of the assessment year commencing on the 1st day of
April, 1992, or any earlier assessment year, a registered firm is assessed, or
an unregistered firm is assessed under the provisions of clause (b) of section
183, the1 Assessing Officer shall notify to the firm by an order in writing the
amount of its total income assessed and the apportionment thereof between the
several partners.
------------------------
1. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
2. Subs. by Act 18 of 1992, s. 63, for "Whenever a registered firm is assessed" (w.e.f. 1-4-1993).
Section 151 Sanction for issue of notice
Section 153 Time limit for completion of assessments, reassessments and recomputation
Section 153A Assessment in case of search or requisition
Section 153B Time-limit for completion of assessment under section 153A
Section 153C Assessment of income of any other person
Section 153D Prior approval necessary for assessment in cases of search or requisition
Section 154 Rectification of mistake