হিন্দু অবিভক্ত পরিবারের বিভাজনের ক্ষেত্রে কর নির্ধারণ

(l) For the purposes of this Act, any Hindu family determined to be a Hindu undivided family shall be deemed to be a Hindu undivided family, unless, on division behalf of such family, information relating to the such family is furnished under this section.

(2) Where, at the time of an assessment of a Hindu undivided family, it is claimed by any member thereof that a partition has taken place amongst the members of the family, the Deputy Commissioner of axes shall make an enquiry there into after giving notice to all the members of the family.

(3) On completion of the enquiry, the Deputy Commissioner of Taxes shall record the findings of le inquiry as to whether the joint family property has been partitioned and, if so, the date on which the family was partitioned.

(4) Where, in any decision under sub-section (3), the partition of the undivided family takes place after he expiry of any income year, the total income of the undivided family for the income year shall be determined as if no partition had taken place; and each member of the family or each member of the group shall be jointly or severally liable for the tax payable on the income of the family so assessed.

(5) In the case of finding under sub-section (3) that the partition of the undivided family took place  during the income year, the total income of the undivided family in respect of the period up to the date of partition shall be assessed as if no partition had taken place ; and each member or group of members of the family shall, in addition to any tax for which he or it may be separately liable, be jointly and severally liable for the tax on the income of that period as so assessed.

(6) Notwithstanding anything contained in this section, if the Deputy Commissioner of Taxes finds after completion of the assessment of a Hindu undivided family that the family has already affected a partition, the tax shall be recoverable from every person who was a member of the family before the partition; and every such person shall be jointly and severally liable for tax on the income of the family so assessed.

(7) For the purposes of this section, the several liability of any member or group of members of a Hindu undivided family shall be computed according to the portion of the property of the divided family allotted to him or it at the partition.

(8) The provisions of this section shall, so far as may be, apply to the imposition and recovery of any fine, interest, penalty or any other sum for any period up to the date of division of the family on the application of the Hindu undivided family.