Impartible estate.

Impartible estate means property which is not legally divisible. The holder of such property is treated as deemed owner. Eg:- X has a property consisting of 4 flats and a terrace. He divided his 4 flats among his four sons. Ownership of terrace has not been transferred but given to eldest son. However, remaining three sons are having the right to enjoy the benefit. In such case, eldest son shall be treated as holder of an impartible asset (i.e. terrace).

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