Assessment of unregistered firms as registered where aggregate tax is higher; section 182 procedures then apply. The amendment allows the assessing officer, if he considers that the aggregate tax payable by treating a firm as a registered firm together with partners' individual tax would be greater than under the ordinary assessment, to make the assessment under sub section (1) of section 182 as if the firm were registered; when this route is applied to an unregistered firm, sub sections (2), (3) and (4) of section 182 apply to it as they do to a registered firm.