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        F. Acts / Amendment Acts

        Section 13 - Amendment of Section 67

        Finance (No. 2) Act, 1971
        Chapter III
        INCOME-TAX

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        Treatment of unregistered firms as registered for income tax expanded to include firms assessed under clause (b) of section 183. The amendment substitutes wording so that references to a 'registered firm' and to a firm 'treated as registered' are replaced by language expressly covering an 'unregistered firm assessed as a registered firm under clause (b) of section 183', thereby aligning the provision's terminology with assessment characterisation for firms.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Treatment of unregistered firms as registered for income tax expanded to include firms assessed under clause (b) of section 183.

                                The amendment substitutes wording so that references to a "registered firm" and to a firm "treated as registered" are replaced by language expressly covering an "unregistered firm assessed as a registered firm under clause (b) of section 183", thereby aligning the provision's terminology with assessment characterisation for firms.


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