In force · As amended up to 2026-08
158. Intimation of assessment of firm .—[7] [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[2] [Assessing Officer] 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.
8[CHAPTER XIVA
SPECIAL PROVISION FOR AVOIDING REPETITIVE APPEALS
Source: India Code