Section 503: Service of notice when family is disrupted or firm etc , is dissolved

The Income-tax Act, 2025Central Act · Act 30 of 2025

Service of notice when family is disrupted or firm etc., is dissolved.

(1) After a finding of total partition has been recorded by the Assessing Officer under section 315 for any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person, who was its last manager, or, if such person is dead, then on all adults who were members of the Hindu family immediately before the partition.

(2) Where a firm or other association of persons is dissolved, notices under this Act for the income of such firm or association may be served on any person, who was a partner (not being a minor) or member of the association, immediately before its dissolution.

Where this provision sits

Act	The Income-tax Act, 2025
Section	503
Marginal note	Service of notice when family is disrupted or firm etc , is dissolved
Jurisdiction	Central
Status	In force as published by the source

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