Substitution of new sections for sections 184, 185 and 186 (Omitted)

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....01-04-1989 before it was read as, "68. Substitution of new sections for sections 184, 185 and 186. For the sub-heading "B .- Registration of firms" before section 184, and for section 184, 185 and 186 of the Income-tax Act, the following sections shall be substituted, namely :- "184. Assessment as a firm. (1) A firm shall be assessed as a firm for the purpo....

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....er who is deceased. (3) The return of income referred to in sub-section (2) shall be signed and verified by all the partners, not being minors. (4) Where a firm is assessed as such for any assessment year, it shall be assessed in the same capacity for every subsequent year if there is no change in the constitution of the firm or the shares of the partners as evidenced by the inst....