Section 23(4) in The Assam Agricultural Income-Tax Rules, 1939
(4)Where at the time of making an assessment under Section 20 it is found that a change has occurred in the constitution of a firm or other association of individuals, or that a firm or other association of individuals has been newly constituted, the assessment shall be made on the firm or association of individuals as constituted at the time of making the assessment and all provisions of the Act shall, so far as may be, apply accordingly.
