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omission, clause (48) read as under;" (48)" unregistered firm" means a firm which is not a registered firm." Earlier
Central Government Act
assessee is a registered firm or an unregistered firm assessed as a registered firm, in the assessment of its partners
Central Government Act
firm, its classification as a registered firm or an unregistered firm."
5. Para 2 of the Income- tax (Removal
Central Government Act
unless it has been registered: 1[ Provided that an unregistered document affecting immovable property and required by this
Central Government Act
liable to penalty is a registered firm or an unregistered firm which has been assessed under clause (b) of section ... imposable on that firm if that firm were an unregistered firm.]
(3) 8[ The provisions of this section shall apply
Central Government Act
give effect to certain The Madras unregistered instruments of Partition- partition relating to immovable deeds property in the Madras (Validation
Central Government Act
class of such leases, may be made by unregistered instrument or by oral agreement without delivery of possession
Central Government Act
where the firm is a registered firm or an unregistered firm assessed as a registered firm under clause ... income of a registered firm or an unregistered firm assessed as a registered firm under clause (b) of section
Central Government Act
Income- Tax Act, 1995
183. 3[ Assessment of unregistered firms.- Omitted by the Finance
1. Reintroduced by the Direct ... read as under." 183. Assessment of unregistered firms.- In the case of an unregistered Assessing Officer- (a) may determine
Central Government Act
substitution, section 76 read as under:" 76. Losses of unregistered firms assessed as registered firms.- In the case ... unregistered firm assessed under the provisions of clause (b) of section 183 in respect of any assessment year, its losses
Central Government Act
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