Section 189A: Provisions applicable to past assessments of firms

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Repealed.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 Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Provisions applicable to past assessments of firms.

In 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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	189A
Marginal note	Provisions applicable to past assessments of firms
Jurisdiction	Central
Status	Repealed

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