Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 171(4)] [Section 171] [Entire Act] Union of India - Subsection Section 171(4)(a) in The Income Tax Act, 1961 (a)the total income of the joint family in respect of the period up to the date of partition shall be assessed as if no partition had taken place; and