law: The Income-Tax Act, 1961
  158. Intimation of assessment of firm.-
  7[Whenever, in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, a registered firm is assessed], or an unregistered firm is assessed under the provisions of clause (b) of section 183, the 2[Assessing Officer] shall notify to the firm by an order in writing the amount of its total income assessed and the apportionment thereof between the several partners.
  2. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
  7. Subs. by Act 18 of 1992, s. 63, for "Whenever a registered firm is assessed" (w.e.f. 1-4-1993).