85. (1) Notwithstanding anything contained in this Ordinance, where the assessee is a firm and the total income of the firm has been assessed under sections 82, 83, or 84, as the case may be,- ¹[* * *] (b) in the case of ²[a firm], the tax payable by the firm shall be determined on the basis of the total income of the firm. (2) Whenever any determination is made in accordance with the provisions of sub-section (1), the Deputy Commissioner of Taxes shall, by an order in writing, notify to the firm- (a) the amount of tax payable by it, if any; (b) the amount of the total income on which the determination has been based; and (c) the apportionment of the amount of ³[income] between the several partners.