Income-tax Act : Assessment when section 184 not complied with. Indian Bare Acts :

Income-tax Act,1961

Act No : 43

Section : Assessment when section 184 not complied with.

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.]