Amendment of section 155

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Full Text of the Document

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....s and letter "Where, in respect of any completed assessment of a partner in a firm for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year", shall be substituted; (b) after sub-section (1), the following sub-section shall be inserted, namely :- "(1A) Where in respect of any completed assessment of a firm it is found - (a) on the assessm....