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Income Tax

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Part C = Changes in constitution, succession and dissolution Chapters List This

Changes in constitution, succession and dissolution - Income-tax Act, 1961
Chapter: XVI
Special provisions applicable to firms
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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