1In relation to the assessment of any firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, the provisions of this Chapter as they stood immediately before the 1st day of April, 1993, shall continue to apply.
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1. Ins. by Act 18 of 1992, s. 69 (w.e.f. 1-4-1993). Earlier section 189A was inserted by Act 4 of 1988, s. 72 (w.e.f. 1-4-1989) which was later omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989).
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