Assessment continuity for firms: pre-April 1993 chapter provisions continue to govern earlier assessments of firms and partners. For assessments of any firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, the ... Summary
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Assessment continuity for firms: pre-April 1993 chapter provisions continue to govern earlier assessments of firms and partners.
For assessments 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, ensuring continuity of the pre-amendment chapter rules for those past assessments.
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