Section 189A, Income-tax Act, 1961 — Provisions applicable to past assessments of firms

Chapter XVI · Special Provisions Applicable to Firms

189AProvisions applicable to past assessments of firms.

Section 189A · Chapter XVI · C.—Changes in constitution, succession and dissolution · page 706 of the Act

In 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.

Section 189A of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.