Section 284Central Act
Section 284: Service of notice in the case of discontinued business
Service of notice in the case of discontinued business.
- Where an assessment is to be made under section 176, the Assessing Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on any person who was a member of such firm or association at the time of its discontinuance or, in the case of a company, on the principal officer thereof, a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139, and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that section.Previous
Sec 283 — Service of notice when family is disrupted or firm, etc., is dissolved
Next
Sec 285 — Information by persons responsible for paying interest
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.