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....Assessment of firms Assessment of registered firms 182. (1) Notwithstanding anything contained in sections 143 and 144 and subject to the provisions of sub-section (3), in the case of a registered firm, after assessing the total income of the firm,- (i) the income-tax payable by the firm itself shall be determined; and (ii) the share of each partner in the incom....

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.... by him; and where the tax so levied cannot be recovered from the partner, whether wholly or in part, the firm shall be liable to pay the tax, to the extent of the amount retained or could have been so retained." 2.  Reintroduced vide Section 95 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 3.  Omitted vide Section 65 of the Finance Act, 1992 w....