Section 283 identifies who is to be served when the assessee has ceased to exist as a unit. After the Assessing Officer has recorded a finding of total partition under s. 171 in respect of a Hindu family, notices concerning the income of that family are to be served on the person who was its last manager, or, if he is dead, on all adults who were members of the family immediately before the partition.
Where a firm or other association of persons is dissolved, notices concerning its income may be served on any person who was a partner (not being a minor) or member of the association immediately before the dissolution.
Operative consequences
Proceedings in respect of the income of a partitioned Hindu family can continue after partition by service on the last manager or the adult members.
Proceedings in respect of a dissolved firm or association can continue by service on any one former partner or member.
A minor partner is excluded from the persons on whom service may be made.
Status
Section 283 is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 503.
Function in the statutory architecture
Section 283 identifies who is to be served when the assessee has ceased to exist as a unit. After the Assessing Officer has recorded a finding of total partition under s. 171 in respect of a Hindu family, notices concerning the income of that family are to be served on the person who was its last manager, or, if he is dead, on all adults who were members of the family immediately before the partition.
Where a firm or other association of persons is dissolved, notices concerning its income may be served on any person who was a partner (not being a minor) or member of the association immediately before the dissolution.
Operative consequences
Status
Section 283 is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 503.