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of <h1>Section 189A introduced for past firm assessments before 1988, later omitted in 1989 amendment</h1> A provision was inserted into the Income-tax Act, 1961, introducing section 189A, which applied specifically to past assessments of firms and their partners for assessment years commencing on or before April 1, 1988. It mandated that the tax assessment provisions in effect immediately prior to the commencement of the Direct Tax Laws (Amendment) Act, 1987, would continue to govern such past assessments. This section was later omitted effective April 1, 1989, by a subsequent amendment, thereby removing the special transitional provisions for those earlier assessment years.
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