Monday, 1 November 2021

Income Tax Section - 189A, Income Tax Act, 1961-2021

                                                                         Income Tax

Section - 189A,  Income Tax Act, 1961-2021


Provisions applicable to past assessments of firms.

189A. 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.



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