Income Tax Act, 1961
Section 185. ASSESSMENT WHEN SECTION 184 NOT COMPLIED WITH.
Where a firm does not comply with the provisions of section 184 for any assessment year, the firm shall be assessed for that assessment year in the same manner as an association of persons, and all the provisions of this Act shall apply accordingly.
Related Judgements
OSWAL TRADING CO. v. COMMISSIONER OF INCOME-TAX.
