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of <h1>Understanding HUF Partition: Tax Implications Under Section 171 of Income Tax Act for Total and Partial Division</h1> The assessment of a Hindu Undivided Family (HUF) after partition under Section 171 of the Income Tax Act. It states that a HUF is considered undivided unless a partition is officially recognized. The Assessing Officer must investigate claims of partition and determine if it is total or partial. If a partition occurs within the previous year, the family's income is assessed as if no partition happened, and all members are jointly liable for taxes. Partial partitions after December 31, 1978, are not recognized for tax purposes, and the family remains liable as undivided. Definitions of 'partition' and 'partial partition' are provided, emphasizing physical division of property.
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