- [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 ] [Substituted by Act 12 of 1992, Section 63, for " Whenever a registered firm is assessed" (w.e.f. 1.4.1993).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] [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.] [Substituted by Act 12 of 1992, Section 63, for " Whenever a registered firm is assessed" (w.e.f. 1.4.1993).][ Inserted by Act 32 of 2003, Section 66 (w.e.f. 1.4.2004).]
