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    <title>Assessment when section 184 not complied with</title>
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    <description>If a firm does not comply with section 184 for any assessment year, any payment by the firm to a partner described as interest, salary, bonus, commission or remuneration shall not be allowed as a deduction in computing income under the head Profits and gains of business or profession, and such payments shall not be chargeable to tax under clause (v) of section 28 for that assessment year.</description>
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      <description>If a firm does not comply with section 184 for any assessment year, any payment by the firm to a partner described as interest, salary, bonus, commission or remuneration shall not be allowed as a deduction in computing income under the head Profits and gains of business or profession, and such payments shall not be chargeable to tax under clause (v) of section 28 for that assessment year.</description>
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