HUF partition

1) WHETHER FULL PARTITION IS NECESSARY IN INCOME TAX ACT.

2)WHETHER A HUF FULLY PARTITIONED CAN BE REVIVED OR RE-CONSITUTED.

3) WHETHER HUF CAN GIVE GIFT TO ITS COPARCENERS OR TO OUTSIDERS.

Yes, a Total Partition by metes and bounds, is necessary for it to be recognised under the Income Tax Act, 1961.

A claim of partial partition, either as to assets or to coparceners or members is not recogbised under section 171 of the Income Tax Act, 1961.

You may also vist : https://www.canirmalg.com/2017/04/22/partition-of-a-hindu-undivided-family/