Income-tax Act : Service of notice when family is disrupted or firm, etc., is dissolved Indian Bare

Income-tax Act,1961

Act No : 43

Section : Service of notice when family is disrupted or firm, etc., is dissolved

283. Service of notice when family is disrupted or firm, etc., is dissolved (1) After a finding of total partition has been recorded by the 1[Assessing] Officer under section 171 in respect of any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person who was the last manager of the Hindu family, or, if such person is dead, then on all adults who were members of the Hindu family immediately before the partition. (2) Where a firm or other association of persons is dissolved, notices under this Act in respect of the income of the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.