Section 158
Intimation of assessment of firm. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
2
Whenever, in respect of the assessment year commencing
on the 1st day of April, 1992, or any earlier assessment year, a registered firm is assessed, or an
unregistered firm is assessed under the provisions of clause (b) of section 183, the1
Assessing Officer
shall notify to the firm by an order in writing the amount of its total income assessed and the
apportionment thereof between the several partners.
Notes
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).
2. Subs. by Act 18 of 1992, s. 63, for “Whenever a registered firm is assessed” (w.e.f. 1-4-1993)
2. Subs. by Act 18 of 1992, s. 63, for “Whenever a registered firm is assessed” (w.e.f. 1-4-1993)