https://www.taxtmi.com/acts?id=4011 Section 183 empowered the Assessing Officer to either determine tax by assessing the unregistered firm on the basis of its total income or, if the officer concluded that the aggregate tax under a registered-firm assessment (firm plus partners) would be greater, to make the assessment as if the firm were registered; where that procedure was applied, sub-sections (2), (3) and (4) of section 182 were to apply as they do for a registered firm. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 15:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4011 Section 183 empowered the Assessing Officer to either determine tax by assessing the unregistered firm on the basis of its total income or, if the officer concluded that the aggregate tax under a registered-firm assessment (firm plus partners) would be greater, to make the assessment as if the firm were registered; where that procedure was applied, sub-sections (2), (3) and (4) of section 182 were to apply as they do for a registered firm. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4011