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    <title>Distribution of HUF Funds - Section 171</title>
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    <description>Partial partition of a Hindu Undivided Family is not permitted under Section 171; HUF funds cannot be selectively distributed unless the HUF is completely partitioned. Alternatively, funds may be advanced to members as loans provided those advances comply with the statutory restrictions and procedural conditions applicable to loans between parties.</description>
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      <description>Partial partition of a Hindu Undivided Family is not permitted under Section 171; HUF funds cannot be selectively distributed unless the HUF is completely partitioned. Alternatively, funds may be advanced to members as loans provided those advances comply with the statutory restrictions and procedural conditions applicable to loans between parties.</description>
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