# The Income-tax Act, 1961, Section 189A: Provisions applicable to past assessments of firms

- Act: The Income-tax Act, 1961 (Act 43 of 1961)
- In force from: 1962-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/income-tax-act/section/189A/

## Text

In relation to the assessment of any firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, the provisions of this Chapter as they stood immediately before the 1st day of April, 1993, shall continue to apply. CHAPTER XVII COLLECTION AND RECOVERY OF TAX A.—General

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.