# The Finance Act, 1992, Section 88: Consequential amendments

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/88/

## Text

Consequential amendments. 88. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act,— (a) in section 32, in sub-section (2), the brackets and words "(or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in the assessment of its partners)" shall be omitted with effect from the 1st day of April, 1993; (b) in section 139, in sub-section (1), in the Explanation, in clause (b), in sub-clause (i), the words "or in the case of a partner of .a firm where the accounts of the firm are required to be so audited" shall be omitted with effect from the 1st day of April, 1993; (c) in section 143, in sub-section (1), in clause (c), with effect from the 1st day of April, 1993,— (i) the words "a partner of a firm" shall be omitted; (ii) the word "firm", at both the places where it occurs, shall be omitted. [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

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