Section 22 in The Assam Agricultural Income-Tax Rules, 1939
22.
Where a claim is made by or on behalf of any member of a Hindu undivided or joint family after the family has been assessed but before the amount of fixed asset has been realised, that a partition has taken place among the members of such family the Agricultural Income-tax Officer shall make such inquiry therein as he may think fit and if he is satisfied that the joint family property has been partitioned among the various members of groups of members in definite portions, he shall record an order to the effect that each member or group of members shall, in addition to any agricultural income-tax for which he, or it may be separately liable and notwithstanding anything contained in Clause (i) of Section 4, be liable for a share of the tax assessed on the total agricultural income of the family in proportion to the extent of the joint family property allotted to him or it:Provided that all the members and groups of members whose joint family property has been partitioned shall be liable jointly and severally for the tax already assessed on the total agricultural income of the joint family.Where an order apportioning the liability to the tax on the basis of partition has not been passed in respect of a Hindu family hitherto assessed as undivided or joint, such family shall be deemed for the purposes of the Act, to continue to be a Hindu undivided or joint family.
