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উত্তরাধিকারী নূতন ফার্ম গঠনের ক্ষেত্রে কর নির্ধারণ
Section : ১৮৯Where, at the time of assessment on a firm, it is found that a new firm has been constituted to succeed the firm to which the assessment relates and it cannot be covered by section 188 separate assessments shall be made on the predecessor firm and the successor firm in accordance with the provisions of section 190 relating to assessment in case of succession to business.