Assessment after partition of a Hindu undivided family.
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....ere, and in so far as, a finding of partition has been given under this section in respect of the Hindu undivided family. (2) The Assessing Officer shall— (a) make an inquiry into the claim of partition made by, or on behalf of, any member of a Hindu undivided family, hitherto assessed as undivided, at the time of making the assessment; ....
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....tion, and such tax shall be recovered from him, or them, accordingly. (5) For the purposes of this section, the several liability of any member, or group of members, shall be computed according to the portion of the joint family property allotted to him, or to them, upon the partition. (6) The provisions of this section shall, so far as may be, apply in relation to ....
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....rtition, shall remain the same. (9) In this section— (a) "partition" means— (i) where the property admits of a physical division, such division of the property, but a physical division of the income without a physical division of a property producing the income shall not be deemed to be a part....
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