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Assessment when section 184 not complied with
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....ing contained in any other provision of this Act, where a firm does not comply with the provisions of section 184 for any assessment year, the firm shall be so assessed that no deduction by way of any....
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....--- Notes :- 1. Substituted by the Finance Act, 2003, w.e.f. 1-4-2004. Prior to its substitution, section 185 read as under: "185. Assessment when section 184 not complied with.—Where a firm does....