Omission of sections 182 and 183: assessment framework for firms removed by amendment, altering firm assessment provisions.

Sections 182 and 183 and the sub-heading A. - Assessment of firms of the Income-tax Act, 1961 were omitted by amendment, resulting in the removal of the statutory provisions governing assessment of firms and thereby altering the Act's assessment framework for firms; the omission took effect from the commencement date provided in the amending statute.

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