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of <h1>Section 183 Income Tax Act completely omitted ending assessment procedures for unregistered firms after multiple amendments</h1> Section 183 of the Income Tax Act, 1961 regarding assessment of firms has been completely omitted. The provision originally dealt with assessment procedures for unregistered firms, allowing assessing officers to determine tax payable either by the firm itself based on total income or by treating it as a registered firm if the aggregate tax would be greater. The section underwent multiple amendments between 1970-1992, including substitutions in 1970 and 1987, complete omission in 1989, reintroduction the same year, and final omission in 1993 through the Finance Act, 1992.
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