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Union of India - Section

Section 189A in The Income Tax Act, 1961

189A. [ Provisions applicable to past assessments of firms. [ Inserted by Act 18 of 1992, Section 69 (w.e.f. 1.4.1993).]

- 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.]