Service After Partition of HUF

Section 503 — - SERVICE AFTER PARTITION OF HUF

Section 503 of the Income-tax Act, 2025 corresponds to s. 283 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

After AO records finding of total partition, notice may be served on any one of the persons who was a member of the HUF immediately before the partition.

PRACTITIONER PLANNING NOTES

• Critical for HUF dissolution; ensure ITNS-31 partition order recorded.

CROSS-REFERENCES

• s. 533 [295] -- Rules.
• s. 535 [298] -- Removal of difficulty.
• s. 536 [Repeal] -- Saving clause.