Amended and updated notes on section 283 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to service of notice when family is disrupted or firm, etc., is dissolved.
Chapter XXIII (Sections 281 to 298) of the Income Tax Act 1961 deals with the provisions related to Miscellaneous. Section 283 of IT Act 1961 provides for Service of notice when family is disrupted or firm, etc., is dissolved.
Recently, we have discussed in detail section 282A (Authentication of notices and other documents) of IT Act 1961. Today, we learn the provisions of section 283 of Income-tax Act 1961. The amended provision of section 283 is effective for financial year 2022-23 relevant to the assessment year 2023-24.
In this article, you will learn detail of the provisions of section 283 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.
Section-283: Service of notice when family is disrupted or firm, etc., is dissolved
Section 283(1) of Income Tax Act
After a finding of total partition has been recorded by the 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.
Section 283(2) of Income Tax Act
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.