Income Tax Act, 1961
Section 1: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
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previous year of the joint family shall be assessed as if no partition had taken place; and the provisions of
clause (b) of sub-section (4) shall, so far as may be, apply to the case.
(6) Notwithstanding anything contained in this section, if the 1[Assessing Officer] finds after
completion of the assessment of a Hindu undivided family that the family has already effected a partition,
whether total or partial, the 1[Assessing Officer] shall proceed to recover the tax from every person who
was a member of the family before the partition, and every such person shall be jointly and severally
liable for the tax on the income so assessed.
(7) For the purposes of this section, the several liability of any member or group of members
thereunder shall be computed according to the portion of the joint family property allotted to him or it at
the partition, whether total or partial.
(8) The provisions of this section shall, so far as may be, apply in relation to the levy and collection of
any penalty, interest, fine or other sum in respect of any period up to date of the partition, whether total or
partial, of a Hindu undivided family as they apply in relation to the levy and collection of tax in respect of
any such period.
2[(9) Notwithstanding anything contained in the foregoing provisions of this section, where a partial
partition has taken place after the 31st day of December, 1978, among the members of a Hindu undivided
family hitherto assessed as undivided,—
(a) no claim that such partial partition has taken place shall be inquired into under sub-section (2)
and no finding shall be recorded under sub-section (3) that such partial partition had taken place and
any finding recorded under sub-section (3) to that effect whether before or after the 18th day of June,
1980, being the date of introduction of the Finance (No. 2) Bill, 1980, shall be null and void;
(b) such family shall continue to be liable to be assessed under this Act as if no such partial
partition had taken place;
(c) each member or group of members of such family immediately before such partial partition
and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum
payable under this Act by the family in respect of any period, whether before or after such partial
partition;
(d) the several liability of any member or group of members aforesaid shall be computed
according to the portion of the joint family property allotted to him or it at such partial partition,
and the provisions of this Act shall apply accordingly.]
Explanation.—In this section,—
(a) “partition” means—
(i) where the property admits of a physical division, a physical division of the property, but a
physical division of the income without a physical division of the property producing the income
shall not be deemed to be a partition; or
(ii) where the property does not admit of a physical division, then such division as the
property admits of, but a mere severance of status shall not be deemed to be a partition;
(b) “partial partition” means a partition which is partial as regards the persons constituting the
Hindu undivided family, or the properties belonging to the Hindu undivided family, or both.
of sub-section
shall, so far as may be, apply to the case.
Notwithstanding anything contained in this section, if the 1[Assessing Officer] finds after
completion of the assessment of a Hindu undivided family that the family has already effected a partition,
whether total or partial, the 1[Assessing Officer] shall proceed to recover the tax from every person who
was a member of the family before the partition, and every such person shall be jointly and severally
liable for the tax on the income so assessed.
For the purposes of this section, the several liability of any member or group of members
thereunder shall be computed according to the portion of the joint family property allotted to him or it at
the partition, whether total or partial.
The provisions of this section shall, so far as may be, apply in relation to the levy and collection of
any penalty, interest, fine or other sum in respect of any period up to date of the partition, whether total or
partial, of a Hindu undivided family as they apply in relation to the levy and collection of tax in respect of
any such period.
2[
Notwithstanding anything contained in the foregoing provisions of this section, where a partial
partition has taken place after the 31st day of December, 1978, among the members of a Hindu undivided
family hitherto assessed as undivided,—
no claim that such partial partition has taken place shall be inquired into under sub-section
and no finding shall be recorded under sub-section
that such partial partition had taken place and
any finding recorded under sub-section
to that effect whether before or after the 18th day of June,
1980, being the date of introduction of the Finance (No. 2) Bill, 1980, shall be null and void;
such family shall continue to be liable to be assessed under this Act as if no such partial
partition had taken place;
each member or group of members of such family immediately before such partial partition
and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum
payable under this Act by the family in respect of any period, whether before or after such partial
partition;
the several liability of any member or group of members aforesaid shall be computed
according to the portion of the joint family property allotted to him or it at such partial partition,
and the provisions of this Act shall apply accordingly.]
Explanation.—In this section,—
“partition” means—
where the property admits of a physical division, a physical division of the property, but a
physical division of the income without a physical division of the property producing the income
shall not be deemed to be a partition; or
where the property does not admit of a physical division, then such division as the
property admits of, but a mere severance of status shall not be deemed to be a partition;
“partial partition” means a partition which is partial as regards the persons constituting the
Hindu undivided family, or the properties belonging to the Hindu undivided family, or both.