Clause 267 - Service of notice when family is disrupted or unincorporated body is dissolved - Direct Taxes Code Bill, 2009

Service of notice when family is disrupted or unincorporated body is dissolved 267. (1) Any notice under this Code in respect of the tax bases of a Hindu family shall, in a case where a finding of total partition has been recorded by the Assessing Officer under section 175 in respect of any Hindu family, be served on the person who was the last manager of the Hindu family. (2) However, if the last manager of the Hindu family is dead, then the notice shall be served on all adults who were members of the Hindu family immediately before the partition. (3) The notice under this Code, in respect of the tax bases of an unicorporated body, shall, in a case where the unincorporated body is dissolved, may be served on any person who was a participant (not being a minor) immediately before its dissolution.