Section 158: Intimation of assessment of firm

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Intimation of assessment of firm.

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, the 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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	158
Marginal note	Intimation of assessment of firm
Jurisdiction	Central
Status	Repealed
Judgments citing it	2

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