Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part A Assessment of firms This
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Section 182 - Assessment of registered firms - [Omitted] - Income-tax Act, 1961Extract Chapter XVI Special provisions applicable to firms 1 [ A.-Assessment of firms ] Assessment of registered firms. 182. 2 [ . ] --------------------- Notes :- 1. Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date. 2. Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 . Prior to omission, section 182 was omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.
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