Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 61] [Section 184] [Entire Act] Union of India - Subsection Section 184(1) in The Income Tax Act, 1961 (1)A firm shall be assessed as a firm for the purposes of this Act, if-(i)the partnership is evidenced by an instrument; and(ii)the individual shares of the partners are specified in that instrument.
