Section 503
Section 503: service of notice when a family is disrupted or a firm etc. is dissolved
Section 503 fills a practical gap: once a Hindu undivided family has been through total partition, or a firm or association of persons has dissolved, there is no longer a single entity to serve a tax notice on. This section says who the tax department can validly serve notices on instead.
After a total partition of a Hindu family
After a finding of total partition has been recorded by the Assessing Officer under section 315 for a Hindu family, notices under the Act relating to the income of that Hindu family are to be served on the person who was its last manager, or, if that person is dead, on all adults who were members of the Hindu family immediately before the partition.
After dissolution of a firm or association of persons
Where a firm or other association of persons is dissolved, notices under the Act relating to the income of that 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.
Frequently asked questions
Who is served a tax notice after a Hindu undivided family's total partition?
The person who was the family's last manager - or, if that person has died, all adults who were members of the Hindu family immediately before the partition.
Who can be served a notice after a firm is dissolved?
Any person who was a partner (other than a minor) or a member of the association immediately before its dissolution.
Related sections
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Talk to our tax team about a notice you receivedLast updated 9 September 2026