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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Partition of Hindu undivided family: tax bases up to partition taxed as if undivided, liability apportioned by allotted shares.</h1> The Assessing Officer must inquire, notify all members, and record whether and when a total or partial partition of a Hindu undivided family occurred. For the financial year in which partition takes place, tax bases up to the date of partition are computed as if no partition had occurred. Members or groups of members are jointly and severally liable for tax for periods up to partition, with each several liability computed by the portion of joint family property allotted. The same approach applies to penalties, interest and other sums, and partial partitions are not recognised for separate assessment purposes.

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