(10)For the purposes of this section,—(a)"partition" means,—(i)where the property admits of a physical division, a physical division of the property, but a physical division of the income without a physical division of the property producing the income shall not be deemed to be a partition; or(ii)where the property does not admit of a physical division, then such division as the property admits of, but a mere severance of status shall not be deemed to be a partition;(b)"partial partition" means a partition which is partial as regards the persons constituting the Hindu undivided family, or the properties belonging to the Hindu undivided family, or both.
