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<h1>Tax Law Update: Section 185 Amendment Streamlines Firm Registration Process and Clarifies Retroactive Applicability for Prior Assessment Years</h1> The amendment modifies section 185 of the Income-tax Act by adding two new subsections. Subsection (6) deems a firm registered if it applies for registration and files a return, with the registration becoming effective upon expiry of the notice period. The provision allows the Accessing Officer to intimate defects. Subsection (7) clarifies the applicability of the section's previous version for assessment years before 1989, with references to be construed according to provisions in force during the relevant assessment year.