Income tax law | Notices and procedure

Section 283 of the Income-tax Act, 1961: Service of Notice After HUF Partition or Firm Dissolution

Section 283 prescribes the persons on whom an income-tax notice may be served when a Hindu undivided family (HUF) has undergone a recognised total partition, or when a firm or association of persons (AOP) has been dissolved. Its corresponding provision under the Income-tax Act, 2025 is Section 503.

Current legal position (October 2026): The Income-tax Act, 2025 took effect on 1 April 2026. Section 283 of the 1961 Act remains relevant to earlier tax years and proceedings governed by the repeal-and-savings provisions, including Section 536 of the 2025 Act. For tax years governed by the new Act, consult Section 503.

Meaning and scope of Section 283

This provision deals with service of notice, meaning the legally prescribed delivery of a tax communication to an appropriate person. It does not, by itself, determine the amount of tax due or make every recipient personally liable for the tax.

Section 283(1): Notice after total partition of a Hindu family

Once the Assessing Officer records a finding of total partition under Section 171 of the 1961 Act, notices concerning the family's income must be served on the person who was its last manager. If that person has died, service is to be made on all adults who were members immediately before the partition.

Key terms: A Hindu undivided family is a family unit recognised for income-tax purposes. A total partition is the complete partition of the family property recognised under the applicable tax provision. The Assessing Officer is the income-tax authority exercising assessment functions.

The corresponding provision in the 2025 Act refers to the finding of total partition under Section 315.

Section 283(2): Notice after dissolution of a firm or AOP

Where a firm or an association of persons is dissolved, notices relating to its income may be served on any person who was an adult partner of the firm or a member of the association immediately before dissolution. The statutory wording excludes a minor partner from the class of partners on whom service is authorised under this subsection.

Dissolution refers to the ending of the firm or association as such. An AOP is an association of persons assessed under the income-tax law where the relevant statutory conditions are satisfied.

How Section 283 relates to other provisions

Practical examples

Example 1: Partitioned HUF

An HUF undergoes total partition, and the Assessing Officer records the required finding. A notice concerning the HUF's earlier income is served on its last manager. If the last manager is deceased, the statutory rule requires service on all adults who belonged to the HUF immediately before partition.

Example 2: Dissolved partnership firm

A partnership firm is dissolved, but its earlier income remains under examination. The department may serve the relevant notice on a person who was a non-minor partner immediately before dissolution, subject to the applicable procedural law.

What to check when a notice is received

Check the tax year, the statutory provision cited, whether the HUF's total partition was formally recorded or the firm/AOP was dissolved, the recipient's status immediately before that event, and the mode and date of service. Preserve the notice, supporting records and proof of any reply. Whether a notice is valid depends on the applicable law and facts, not merely on the entity's dissolution or partition.

Official statutory references

Editorial update: 28 October 2026. This article provides general legal information; applicability depends on the relevant tax year and facts.