Section 183 - Assessment of unregistered firms [omitted] - Income-tax Act, 1961

Assessment of unregistered firms. 183. 1 [*****] ----------------------- Notes :- 1. Omitted by the Finance Act, 1992, w.e.f. 1-4-1993 . Prior to omission, section 183, as amended by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971 and the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988 was omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 and later reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989.