Assessment when section 184 not complied with.185.
Notwithstanding anything contained in any other provision of this Act, where a firm
does not comply with the provisions of section 184
for any assessment
year, the firm shall be so assessed that no deduction by way of any payment of interest, salary, bonus, commission or remuneration, by whatever name called, made by such firm to any partner of such firm shall be allowed in computing the income
chargeable under the head "Profits and gains of business
or profession" and such interest, salary, bonus, commission or remuneration shall not be chargeable to income-tax under clause (v
) of section 28