167A. [ Charge of tax in the case of a firm. [ Inserted by Act 18 of 1992, Section 64 (w.e.f. 1.4.1993).]
- In the case of a firm which is assessable as a firm, tax shall be charged on its total income at ] [Inserted by Act 32 of 2003, Section 65 (w.e.f. 1.6.2003).][the rate as specified in the Finance Act of the relevant year] [ Substituted by Act 26 of 1997, Section 44, for " maximum marginal rate" (w.e.f. 1.4.1998).].
