Partition of Hindu Undivided Family triggers joint and several tax liability for income attributable to the pre-partition period. Where an Assessing Officer records a total or partial partition of a Hindu undivided family, the joint family's income up to the date of partition is assessed as if no partition occurred and members or groups are jointly and severally liable for tax so assessed, with each member's several liability computed according to the portion of joint family property allotted at partition; the Assessing Officer may recover tax from persons who were members before partition, and the provisions extend to penalties, interest, fines and other sums for any period up to the date of partition.