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

Union of India - Subsection

Section 315(2) in The Income Tax Act, 2025

(2)Where, at the time of making an assessment under section 270 or section 271, it is claimed by or on behalf of any member of a Hindu family assessed as undivided that a partition, whether total or partial, has taken place among the members of such family, the Assessing Officer shall make an inquiry thereinto after giving notice of the inquiry to all the members of the family.