Losses of unregistered firms assessed as registered firms (Omitted)

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....******* NOTES:- 1.  Omitted vide Section 19 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 before it was read as, "Losses of unregistered firms asse....

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....ed vide Section 39 of the Finance Act, 1992 w.e.f. 01-04-1993 before it was read as, "1[****] 2[Losses of unregistered firms assessed as registered firms. 76. In the case of an unregiste....