(1) After a finding of total partition has been recorded by the 1 Assessing Officer under section 171 in respect of any Hindu family, notices under this Act in respect of the income of the Hindu family shall be served on the person who was the last manager of the Hindu family, 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 in respect of the income of the firm or association may be served on any person who was a partner (not being a minor) or member of the association, as the case may be, immediately before its dissolution.
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1. Subs. by Act 4 of 1988, s. 2, for "Income-tax Officer" (w.e.f. 1-4-1988).
Section 280B Offences triable by Special Court
Section 280C Trial of offences as summons case
Section 280D Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
Section 281 Certain transfers to be void
Section 281B Provisional attachment to protect revenue in certain cases
Section 282 Service of notice generally
Section 282A Authentication of notices and other documents
Section 283 Service of notice when family is disrupted or firm, etc., is dissolved
Section 284 Service of notice in the case of discontinued business
Section 285 Submission of statement by a non-resident having liaison office