Clause 301 - Service of notice when family is disrupted or unincorporated body is dissolved. - Direct Taxes Code, 2010

Service of notice when family is disrupted or unincorporated body is dissolved. 301. (1) Any notice under this Code in respect of the tax bases of a Hindu undivided family shall, in a case where a finding of total partition has been recorded by the Assessing Officer under section 169 in respect of any Hindu undivided family, be served on the person who was the last manager of such family. (2) If the last manager of the Hindu undivided family is dead, then the notice shall be served on all adults who were members of such family immediately before the partition. (3) The notice under this Code, in respect of the tax bases of an unincorporated body, shall, where the unincorporated body is dissolved, may be served on any person who was a participant (not being a minor) immediately before its dissolution.