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Section20A
The Wealth-tax Act, 1957

Assessment after partial partition of a Hindu undivided family

Spent From 01 Apr 1957 Act 27 of 1957 As on 17 Oct 2026

Act 27 of 1957 Ministry Finance Enacted 12 Sep 1957 In force 01 Apr 1957

Section 20A of the Wealth-tax Act, 1957 deals with assessment after partial partition of a Hindu undivided family. Where a partial partition has taken place after the 31st day of December, 1978, among the members of a Hindu undivided family hitherto assessed as undivided,— (a) such family shall continue to be liable to be assessed under this Act as if no such partial partition had taken place; The Act came into force on 01 Apr 1957.

Where a partial partition has taken place after the 31st day of December, 1978, among the members of a Hindu undivided family hitherto assessed as undivided,—

(a) such family shall continue to be liable to be assessed under this Act as if no such partial partition had taken place;

(b) each member or group of members of such family immediately before such partial partition and the family shall be jointly and severally liable for any tax, penalty, interest, fine or other sum payable under this Act by the family in respect of any period, whether before or after such partial partition;

(c) the several liability of any member or group of members aforesaid shall be computed according to the portion of the joint family property allotted to him or it at such partial partition, and the provisions of this Act shall apply accordingly.

Explanation.—For the purposes of this section, “partial partition” shall have the meaning assigned to it in clause (b) of the Explanation to section 171 of the Income-tax Act.]

Section 20A, The Wealth-tax Act, 1957 (Act 27 of 1957).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 171 Assessment after partition of a Hindu undivided family

Questions about Section 20A

What does Section 20A of the Wealth-tax Act deal with?

Section 20A of the Wealth-tax Act is headed "Assessment after partial partition of a Hindu undivided family". Where a partial partition has taken place after the 31st day of December, 1978, among the members of a Hindu undivided family hitherto assessed as undivided,— (a) such family shall continue to be liable to be assessed under this Act as if no such partial partition had taken place;

How do I find court cases under Section 20A of the Wealth-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Wealth Tax Act 20A, section 20A Wealth Tax Act, section 20A of the Wealth-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 20A of the Wealth-tax Act, and has it changed?

Its own text turns on Income-tax Act 171 (Assessment after partition of a Hindu undivided family), so none of them can safely be read on its own.

When did Section 20A of the Wealth-tax Act come into force?

Section 20A of the Wealth-tax Act, cited as Wealth Tax Act 20A, came into force on 01 Apr 1957, having been enacted on 12 Sep 1957. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (3fd2ecf9-23b2-4ae9-b5fe-a23fd3c0080f). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.