https://www.taxtmi.com/acts?id=10953 Assessment treats a Hindu family as continuing undivided except where a finding of partition is recorded; the Assessing Officer must enquire, notify members and record whether total or partial partition occurred and its date. For the financial year in which partition occurs, tax bases for the period up to the partition date are assessed as if no partition occurred, with joint and several liability for tax up to that date recoverable from members or groups, and individual liability apportioned according to property allotted on partition. Similar principles apply to penalties, interest and other sums; claims of partial partition are not recognised for assessment. en-us Thu, 20 Aug 2009 13:23:26 +0530 Thu, 20 Aug 2009 13:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10953 Assessment treats a Hindu family as continuing undivided except where a finding of partition is recorded; the Assessing Officer must enquire, notify members and record whether total or partial partition occurred and its date. For the financial year in which partition occurs, tax bases for the period up to the partition date are assessed as if no partition occurred, with joint and several liability for tax up to that date recoverable from members or groups, and individual liability apportioned according to property allotted on partition. Similar principles apply to penalties, interest and other sums; claims of partial partition are not recognised for assessment. Act-Rules Bills Thu, 20 Aug 2009 13:23:26 +0530 https://www.taxtmi.com/acts?id=10953