783/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is invited to Board's instruction contained in their letter F.No.58/104/67-IT(Inv) dated 1.1.68 and to say that the question of levy of interest under section 139(8) read with section 139(1) of the I .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... if the firm had been assessed as an unregistered firm. 2. It follows therefore that even where the assessment of a Registered firm or an unregistered firm assessed under section 183(b) is made on tot .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X