Section 189ACentral Act
Section 189A: [ Provisions applicable to past assessments of firms. [ Inserted by Act 18 of 1992, Section 69 (w.e.f. 1.4.1993).]
[ Provisions applicable to past assessments of firms. [ Inserted by Act 18 of 1992, Section 69 (w.e.f. 1.4.1993).]
- 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.]Disclaimer: This section is reproduced for general informational and reference purposes only. Always verify against the latest official gazette and consult a qualified advocate before relying on any provision.