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

Union of India - Subsection

Section 315(3) in The Income Tax Act, 2025

(3)On the completion of the inquiry, the Assessing Officer shall record a finding as to whether there has been a total or partial partition of the joint family property, and, if there has been such a partition, the date on which it has taken place.