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[Cites 0, Cited by 0] [Section 315] [Entire Act]

Union of India - Subsection

Section 315(1) in The Income Tax Act, 2025

(1)A Hindu family, hitherto assessed as undivided, shall be deemed for the purposes of this Act to continue to be a Hindu undivided family, except where and in so far as a finding of partition has been given under this section in respect of the Hindu undivided family.