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of <h1>Section 183 abolished specific assessment rules for unregistered firms; power to assess as registered removed effective 1 April 1993</h1> Section 183 formerly governed assessment of unregistered firms, empowering the assessing officer to either determine tax on the firm's total income or, if treating the firm as registered would yield higher aggregate tax (firm plus partners), assess it as if registered and apply the procedures applicable to registered firms under section 182. The provision underwent several textual amendments and temporary omissions over time and was ultimately omitted effective 1 April 1993, removing the specific statutory scheme for assessing unregistered firms described in the earlier iterations of the section.
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