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<h1>Tax Assessment for Unincorporated Bodies: Separate Assessments Required Under Clause 181 for Successor and Predecessor</h1> Clause 181 of the Direct Taxes Code Bill, 2009, outlines the procedure for tax assessment in cases involving unincorporated bodies when all participants retire or a participant dies. The Assessing Officer is required to conduct separate assessments for two unincorporated bodies if one succeeds the other due to such retirement or death. These assessments are to be performed as per section 174, treating the succeeding unincorporated body as the successor and the one being succeeded as the predecessor.