Service of notice after family partition or firm dissolution directs which individuals may be served for tax proceedings. After a finding of total partition of a Hindu family, notices relating to the family's income must be served on the person who was its last manager or, if that person is dead, on all adults who were members immediately before partition. Where a firm or association is dissolved, notices for its income may be served on any person who was a partner (not a minor) or member immediately before dissolution.