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    <title>Insertion of new section 189A (Omitted)</title>
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    <description>The provision preserves the pre-1987-amendment assessment rules for any firm and its partners for the assessment year commencing on the first day of April, 1988, or any earlier assessment year, by providing that the Chapter&#039;s provisions as they stood immediately before the commencement of the Direct Tax Laws (Amendment) Act, 1987, shall continue to apply to those assessments.</description>
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      <description>The provision preserves the pre-1987-amendment assessment rules for any firm and its partners for the assessment year commencing on the first day of April, 1988, or any earlier assessment year, by providing that the Chapter&#039;s provisions as they stood immediately before the commencement of the Direct Tax Laws (Amendment) Act, 1987, shall continue to apply to those assessments.</description>
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