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Section 171 in The Income Tax Act, 1961 [Entire Act]

Assessment after partition of a Hindu undivided family. (1) A Hindu family hitherto assessed as undivided shall be deemed for the purposes of this ... after completion of the assessment of a Hindu undivided family, that the family has already effected a partition, whether total or partial, the [Assessing Officer
Union of India - Section Cites 0 - Cited by 427

Section 5 in The Gift-Tax Act, 1958 [Entire Act]

Special Bearer Bonds, 1991; (iiic) being an individual or a Hindu undivided family, of property in the form of such Capital Investment Bonds ... said Bonds; (iiid) being an individual or a Hindu undivided family, of property in the form of such Relief Bonds, as the Central Government
Union of India - Section Cites 0 - Cited by 173
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