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of <h1>Hindu undivided family partition requires formal inquiry and recorded findings for income tax assessment under Section 171</h1> Section 171 of the Income Tax Act, 1961 governs assessment procedures following partition of Hindu undivided families. A family continues to be treated as undivided unless partition is formally established through inquiry. When partition is claimed, the Assessing Officer must conduct an inquiry and record findings on whether total or partial partition occurred and its date. Income assessment varies based on partition timing - if during the previous year, income is assessed as undivided up to partition date with joint liability for all members. Post-1978 partial partitions are not recognized, and families remain assessable as undivided. Members bear joint and several liability for taxes based on their property allocation at partition.
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