Income-tax Act, 1961
Section - 189A - Provisions applicable to past assessments of firms
Provisions applicable to past assessments of firms.189A. In relation to the assessment of any firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, the provisions of this Chapter as they stood immediately before the 1st day of April, 1993, shall continue to apply.
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