The Income-tax Act, 1961 · XIV — PROCEDURE FOR ASSESSMENT

Section 158. Intimation of assessment of firm

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