Assessment after partition of a Hindu undivided family
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....among the members of a Hindu undivided family, and the ^1[Assessing Officer], after inquiry, is satisfied that the joint family property has been partitioned as a whole among the various members or group of members in definite portions, he shall record an order to that effect and shall make assessment on the net wealth of the undivided family as such for the assessment year or years, including the....
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