https://www.taxtmi.com/acts?id=51860 Where a partition of a Hindu undivided family is claimed at assessment, the Assessing Officer must notify all members, inquire, and record whether a total or partial partition occurred and its date; if partition occurred during the tax year, income up to that date is assessed as if no partition occurred and members are jointly and severally liable for tax so assessed, with similar provisions applying where partition occurs after the tax year and for recovery, penalties, interest and computation of liability according to allotted property shares. en-us Thu, 14 Aug 2025 17:43:40 +0530 Wed, 20 Aug 2025 15:48:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51860 Where a partition of a Hindu undivided family is claimed at assessment, the Assessing Officer must notify all members, inquire, and record whether a total or partial partition occurred and its date; if partition occurred during the tax year, income up to that date is assessed as if no partition occurred and members are jointly and severally liable for tax so assessed, with similar provisions applying where partition occurs after the tax year and for recovery, penalties, interest and computation of liability according to allotted property shares. Act-Rules Income Tax Thu, 14 Aug 2025 17:43:40 +0530 https://www.taxtmi.com/acts?id=51860