Partial partition rule: members remain jointly and severally liable for tax, with liability apportioned by allotted property.

Amendment to section 171 provides that where a partial partition of a Hindu undivided family occurred after December 31, 1978, no inquiry or finding that such partition took place shall be entertained and any prior finding is null and void; the family continues to be assessed as undivided, members remain jointly and severally liable for tax liabilities, and individual liability is to be computed according to the portion of joint family property allotted at the partial partition.

---

---

---