Charge of tax in the case of a firm

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..... and body of individuals ] 2 [ Charge of tax in the case of a firm. 167A. In the case of a firm which is assessable as a firm, tax shall be charged on its total income at the 3 [rate as s .....

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..... Amendment) Act, 1989, w.e.f. 1-4-1989, read as under : " DD.—Association of persons and body of individuals " 2. Inserted by the Finance Act, 1992, w.e.f. 1-4-1993. Earlier section 167A wa .....

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