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CS Executive · Tax Laws and Practice · Computation of Total Income and Tax Liability of various Entities

Under the Income-tax Act, 2025, which statement about a partial partition of a HUF taking place after 31 December 1978 is correct?

For a partial partition after 31 December 1978, the claim is not inquired into and no finding is recorded. The family continues to be assessed as if no partial partition had taken place, and the members and the family stay jointly and severally liable.

  1. AThe claim is not inquired into, and the family continues to be assessed as if no partial partition had taken placeCorrect
  2. BThe Assessing Officer must inquire and record a finding on the date of the partial partition
  3. CThe family is assessed as divided only for the properties that were partitioned
  4. DThe partial partition is recognised if the income was physically divided among members

Explanation

Section 315(8) bars inquiry into a claim of partial partition after 31 December 1978 and no finding can be recorded. The family continues to be assessed as though no partial partition occurred. Members and the family are jointly and severally liable for tax of the family.

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