The proposed amendments relating to Section 92 and 93 seeks to done away with the different tax treatment for an association of persons (AOP) formed by professionals who are prohibited from incorporating by any law or the rules of the body regulating the profession. Until now, such professional firms were not taxed separately instead the members were chargeable to tax on his respective share of profit in such AOPs.  After the proposed amendment, all AOPs will be taxed on the same pattern without any distinction.