Section 503 — 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.
Related sections
- Section 499 — Certain transfers to be void
- Section 500 — Provisional attachment to protect revenue in certain cases
- Section 501 — Service of notice, generally
- Section 502 — Authentication of notices and other documents
- Section 504 — Service of notice in case of discontinued business
- Section 505 — Submission of statement by a non-resident having liaison office
- Section 506 — Furnishing of information or documents by an Indian concern in certain cases
- Section 507 — Submission of statements by producers of cinematograph films or persons engaged in specified activity
- Section 508 — Obligation to furnish statement of financial transaction or reportable account
- Section 509 — Obligation to furnish information on transaction of crypto-asset
- Section 510 — Annual information statement
- Section 511 — Furnishing of report in respect of international group
- Section 512 — Publication of information respecting assessees in certain cases
- Section 513 — Appearance by registered valuer in certain matters
- Section 514 — Registration of valuers
- Section 515 — Appearance by authorised representative
- Section 516 — Rounding off of amount of total income, or amount payable or refundable
- Section 517 — Receipt to be given
- Section 518 — Indemnity
- Section 519 — Power to tender immunity from prosecution
- Section 520 — Cognizance of offences
- Section 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Sura-ksha Sanhita, 2023, not to apply
- Section 522 — Circumstances in which return of income, assessment, approvals, etc., not to be invalid
- Section 523 — Notice deemed to be valid in certain circumstances
- Section 524 — Presumption as to assets, books of account, etc
- Section 525 — Authorisation and assessment in case of search or requisition
- Section 526 — Bar of suits in civil courts
- Section 527 — Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
- Section 528 — Power of Central Government or Board to condone delays in obtaining approval
- Section 529 — Power to withdraw approval
- Section 530 — Act to have effect pending legislative provision for charge of tax
- Section 531 — Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
- Section 532 — Power to frame schemes
- Section 533 — Power to make rules
- Section 534 — Laying before Parliament
- Section 535 — Removal of difficulties
- Section 536 — Repeal and savings