Section 61 - Amendment of section 155 - Direct Tax Laws (Amendment) Act, 1987

61. Amendment of section 155. In section 155 of the Income-tax Act, - (a) in sub-section (1), in the opening paragraph, for the words Where in respect of any completed assessment of a partner in a firm , the words, figures and letters Where, in respect of any completed assessment of a partner in a firm for the assessment year commencing on the 1st day of April, 1989, or any earlier assessment year, shall be substituted; (b) sub-sections (3) and (13) shall be omitted; (c) sub-sections (5B), (6), (7A), (8), (8A), (9), (9A), (10), (10B) and (10C) shall be omitted with effect from the 1st day of April, 1992.