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          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.

          <h1>Tax law amendment removes firm-and-partner assessment references, altering audit-linked filing and assessment provisions under income-tax law.</h1> Consequential amendments delete provisions tying assessment and audit-linked filing obligations to firms and partners, removing references to assessment of partners where a firm is treated as registered and excising language linking partner filing requirements to firm audit obligations, thereby narrowing the Act's assessment and return-auditing language.

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