CHAPTER XVI – Special provisions applicable to firms
Here’s the section-wise analysis of CHAPTER XVI – Special provisions applicable to firms of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 182 | [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] | Omitted |
| 183 | Omitted | |
| 184 | Assessment as a Firm. | Section-325 |
| 185 | Assessment when section 184 not complied with. | Section-326 |
| 186 | [***] | Omitted |
| 187 | Change in constitution of a firm. | Section-327 |
| 188 | Succession of one firm by another firm. | Section-328 |
| 188A | Joint and several liability of partners for tax payable by firm. | Section-329 |
| 189 | Firm dissolved or business discontinued. | Section-330 |
| 189A | Provisions applicable to past assessment of firms (prior to 01.04.92). | Redundant |
Refresh Page