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    <title>Substitution of new section for section 185</title>
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    <description>Failure to comply with the partner-payment reporting requirements mandates that no deduction be allowed for any payment of interest, salary, bonus, commission or remuneration to any partner in computing business income, and such payments shall not be chargeable to tax under the income head applicable to those receipts.</description>
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      <title>Substitution of new section for section 185</title>
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      <description>Failure to comply with the partner-payment reporting requirements mandates that no deduction be allowed for any payment of interest, salary, bonus, commission or remuneration to any partner in computing business income, and such payments shall not be chargeable to tax under the income head applicable to those receipts.</description>
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