Partition of Hindu undivided family: members remain jointly and severally liable for tax on income before partition. Where a partition of a Hindu undivided family is claimed at assessment, the Assessing Officer must notify all members, inquire, and record whether a total or partial partition occurred and its date; if partition occurred during the tax year, income up to that date is assessed as if no partition occurred and members are jointly and severally liable for tax so assessed, with similar provisions applying where partition occurs after the tax year and for recovery, penalties, interest and computation of liability according to allotted property shares.