Where a firm carrying on a business or profession is succeeded by another firm, and the case is not one covered by section 187, separate assessments shall be made on the predecessor firm and the successor firm in accordance with the provisions of section 170.
Section 180A Consideration for know-how
Section 184 Assessment as a firm
Section 185 Assessment when section 184 not complied with
Section 187 Change in constitution of a firm
Section 188 Succession of one firm by another firm
Section 188A Joint and several liability of partners for tax payable by firm
Section 189 Firm dissolved or business discontinued
Section 189A Provisions applicable to past assessments of firms