28[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.]