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1961Section 189A

189A. Provisions applicable to past assessments of firms.

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From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·