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TMI BlogAssessment after partition of a Hindu undivided familyX X X X Extracts X X X X X X X X Extracts X X X X ..... the 1 [Assessing] Officer shall make an inquiry thereinto after giving notice of the inquiry to all the members of the family. (3) On the completion of the inquiry, the 2 [Assessing] Officers shall record a finding as to whether there has been a total or partial partition of the joint family property, and, if there has been such a partition, the date on which it has taken place. (4) Where a finding of total or partial partition has been recorded by the 3 [Assessing] Officer under this section, and the partition took place during the previous year,- ( a ) the total income of the joint family in respect of the period up to the date of partition shall be assessed as if no partition had taken place; and ( b ) each member or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of any period up to date of the partition, whether total or partial, of a Hindu undivided family as they apply in relation to the levy and collection of tax in respect of any such period. 7 [(9) Notwithstanding anything contained in the foregoing provisions of this section, where a partial partition has taken place after the 31st day of December, 1978, among the members of a Hindu undivided family hitherto assessed as undivided,- ( a ) no claim that such partial partition has taken place shall be inquired into under sub-section (2) and no finding shall be recorded under sub-section (3) that such partial partition had taken place and any finding recorded under sub-section (3) to that effect whether before or after the 18t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------------- Notes :- 1. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7 . Inserted by the Finance (No. 2) Act, 1980, w.e.f. 1-4-1980. - - statute, statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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