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association or body at the maximum marginal rate, subject to the provision of sub-section...(2). (2) In a case referred to in sub-section (1) where...

The provision of section 38(1), (2), (3) and (4) shall apply in computing the income...of an assessee under section 92, as they apply in computing...

Interest under section 423, 424 or 425 or penalty under section 439 shall not be

business or profession is succeeded by another firm, except in a case covered by section...made on the predecessor firm and the successor firm as per the provisions of...