Section 189A:
Provisions applicable to past assessments of firms.
1In 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.
Notes:
1. Ins. by Act 18 of 1992, s. 69 (w.e.f. 1-4-1993). Earlier section 189A was inserted by Act 4 of 1988, s. 72 (w.e.f. 1-4-1989)
which was later omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989).