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Income Tax Act
SPECIAL PROVISIONS APPLICABLE TO FIRMS
Chapter 16: SPECIAL PROVISIONS APPLICABLE TO FIRMS
Income Tax Act • Direct Tax
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Acts in this Chapter (9)
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182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
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183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
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184 Assessment as a firm
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185 Assessment when section 184 not complied with
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187 Change in constitution of a firm
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188 Succession of one firm by another firm
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188A Joint and several liability of partners for tax payable by firm
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189 Firm dissolved or business discontinued
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189A Provisions applicable to past assessments of firms
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Direct Tax
Income Tax Act
SPECIAL PROVISIONS APPLICABLE TO FIRMS
Chapter Information
Chapter Number:
16
Full Name:
Chapter XVI SPECIAL PROVISIONS APPLICABLE TO FIRMS
Order:
0
Created:
Aug 22, 2025
Updated:
Aug 22, 2025
Recently Added Acts
182 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
0 sections • Added: Aug 22, 2025
183 [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
0 sections • Added: Aug 22, 2025
184 Assessment as a firm
0 sections • Added: Aug 22, 2025
185 Assessment when section 184 not complied with
0 sections • Added: Aug 22, 2025
187 Change in constitution of a firm
0 sections • Added: Aug 22, 2025
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