Partition of an HUF
The division of an HUF's assets among its members, which is neither a transfer for capital gains under section 47(i) nor income in the member's hands under this provision.
This one is not written up yet
The definition above is the short version. A full explanation — how it works, a worked example and the exam traps — is still being written. In the meantime the chapter below covers it in context.
Written up from the same chapter
Where this is taught
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