When the person liable to penalty is a registered firm or an unregistered firm which has been assessed under clause (b) of section 183, then ... would be imposable on that firm if that firm were an unregistered firm.] [Substituted by Act 4 of 1988, Section
When the person liable to penalty is a registered firm or an unregistered firm which has been assessed under clause (b) of section 183, then ... would be imposable on that firm if that firm were an unregistered firm.] [ Inserted by Act 67 of 1984, Section
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
period for which the certificate was operative shall become an unregistered society: Provided that the Registrar may, for sufficient cause allow an application for renewal
Section 183 in The Income Tax Act, 1961
183. Assessment of unregistered firms.
- [Omitted by the Finance Act, 1992 (18 of 1992), section
Section 77 in The Income Tax Act, 1961
77. Losses of unregistered firms or their partners.
- [Omitted by the Finance
Section 76 in The Income Tax Act, 1961
76. Loses of unregistered firms assessed as registered firms.
- [Omitted by the Finance
authorised by the State Government in that behalf.] 5. Unregistered practitioner not to be a member.
- No person shall be eligible to be a member ... name of the deceased person from the register. 33. Penalty on unregistered person representing that he is registered.
- If any person whose name
market committee as prescribed. (25) "person" means an individual, registered or unregistered Hindu Undivided Family, Company, Co-operative S Government agency or Public Sector Undertaking
market committee as prescribed. (25) "person" means an individual, registered or unregistered Hindu Undivided Family, Company, Co-operative S Government agency or Public Sector Undertaking
