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        F. Acts / Amendment Acts

        Section 69 - Insertion of new section 189A

        Finance Act, 1992
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Continuing application of prior Chapter XVI provisions ensures pre-amendment assessment rules apply to firms and partners for earlier years. Section 189A provides that 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 Chapter XVI as they stood immediately before the 1st day of April, 1993 shall continue to apply.
                          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.

                                Continuing application of prior Chapter XVI provisions ensures pre-amendment assessment rules apply to firms and partners for earlier years.

                                Section 189A provides that 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 Chapter XVI as they stood immediately before the 1st day of April, 1993 shall continue to apply.


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