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of <h1>Understanding Clause 169: HUF Tax Assessment Post-Partition, Recognizing Full Partitions Only, Joint Liability Applies Pre-Partition</h1> Clause 169 of the Direct Taxes Code, 2010 addresses the assessment of a Hindu undivided family (HUF) after partition. A HUF is considered undivided unless a partition is officially recognized. The Assessing Officer must investigate partition claims, notify all family members, and determine if a partition occurred, including its date. Tax liability remains joint and several for the period before partition, based on property allocation. Partial partitions are not recognized, and the HUF continues to be assessed as undivided. The section also defines 'partition' and 'partial partition' in terms of property division.
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