Section 283
Service of notice when family is disrupted or firm, etc., is dissolved. Repealed
About this Act
An Act to consolidate and amend the law relating to income-tax and super-tax
(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.
(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.
Notes
1. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 1-4-1988).