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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XVI = Special provisions applicable to firms Chapters List This

Special provisions applicable to firms - Income-tax Act, 1961

Part: A
Assessment of firms
Section 182	:	Assessment of registered firms - [Omitted]
Section 183	:	Assessment of unregistered firms [omitted]
Section 184	:	Assessment as a firm
Section 185	:	Assessment when section 184 not complied with
Section 186	:	Omitted
Part: C
Changes in constitution, succession and dissolution
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

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