https://www.taxtmi.com/manuals?id=4823 Partition for income tax purposes requires actual physical division of the property where divisible, or where not divisible, division to the extent the property admits; mere severance of status, court decrees, or agreements do not constitute partition for tax assessment unless they produce physical division. The special tax meaning of partition does not apply where the family was never assessed as a Hindu undivided family. en-us Sat, 07 Sep 2024 10:23:00 +0530 Tue, 11 Feb 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4823 Partition for income tax purposes requires actual physical division of the property where divisible, or where not divisible, division to the extent the property admits; mere severance of status, court decrees, or agreements do not constitute partition for tax assessment unless they produce physical division. The special tax meaning of partition does not apply where the family was never assessed as a Hindu undivided family. Manuals Income Tax Sat, 07 Sep 2024 10:23:00 +0530 https://www.taxtmi.com/manuals?id=4823