Partition of Hindu undivided family triggers assessment adjustments and joint and several liability for tax and related sums.

Clause 315 requires the Assessing Officer to inquire into claimed total or partial partitions of a Hindu undivided family, record whether and when a partition occurred, and, if found, assess the joint family's income up to the partition date as if no partition had occurred; members or groups are jointly and severally liable for tax and related sums, recovery may be made from pre partition members, liability for penalties and interest follows the same rules, and several liability is computed by the portion allotted at partition.

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