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    <title>Provisions applicable to past assessments of firms</title>
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    <description>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 this Chapter as they stood immediately before the 1st day of April, 1993 shall continue to apply, ensuring continuity of the pre-amendment chapter rules for those past assessments.</description>
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      <description>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 this Chapter as they stood immediately before the 1st day of April, 1993 shall continue to apply, ensuring continuity of the pre-amendment chapter rules for those past assessments.</description>
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