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[Cites 0, Cited by 4] [Section 171] [Entire Act]

Union of India - Subsection

Section 171(7) in The Income Tax Act, 1961

(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.