Section 158 requires written orders specifying total assessed income and partner apportionment for registered firms pre-1992 and unregistered firms under 183(b)
Section 158 of the Income-tax Act, 1961 mandates that when a registered firm is assessed for assessment years beginning April 1, 1992 or earlier, or when an unregistered firm is assessed under section 183(b), the Assessing Officer must issue a written order to the firm. This order must specify the total assessed income amount and detail how this income is apportioned among the various partners of the firm.
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