1.
DEED OF PARTITION OF HINDU UNDIVIDED FAMILY (HUF)
(With Income-tax Compliance under Section 171 read with Rule 9A)
This Deed of Partition
is made at __________ on this ___ day of ________, 20,
BY
Shri __________________, S/o __________________, aged about ___ years, residing at
_, hereinafter referred to as the Karta of the Hindu Undivided Family
known as “ HUF”,
AND
the following members and coparceners of the said HUF:
1. Smt. ______________________ – Wife
2. Shri ______________________ – Son
3. Kumari ______________________ – Daughter
4. Master ______________________ – Son
WHEREAS:
1. The above persons constitute a Hindu Undivided Family governed by
the Mitakshara School of Hindu Law.
2. The said HUF is assessed to Income-tax under PAN: _______________.
3. The HUF owns movable and immovable properties jointly, as detailed in
the schedule annexed hereto.
4. The coparceners, after mutual agreement, have decided to effect a
complete partition of the joint family and its properties as per Section
171 of the Income-tax Act, 1961.
NOW THIS DEED WITNESSES AS FOLLOWS:
1. Declaration of Full Partition
The parties declare that the said HUF stands completely and finally
partitioned as of this date. All assets and liabilities are divided amongst
the coparceners as shown in the annexed statement.
2. Allotment of Properties
Each coparcener shall become the absolute owner of the properties
allotted to him/her, free from the claims of the other members.
3. Tax Compliance under the Income-tax Act, 1961
o This partition is total and complete, and shall be recognized
under Section 171(1) of the Income-tax Act.
o The Assessing Officer will be informed in writing with a certified
copy of this deed and statement under Rule 9A.
o Each coparcener will be assessed separately on income accruing
from assets allotted post-partition.
o The HUF will cease to be an assessable entity from the date of this
partition.
4. Registration and Stamp Duty
This deed is executed on requisite stamp paper and duly registered under
the Registration Act, 1908.
5. Mutual Release and Indemnity
Each member releases others from all claims regarding joint family
properties and indemnifies others against future liabilities.
IN WITNESS WHEREOF,
the parties have set their hands to this Deed of Partition on the date and place
first above written.
Signatu Relations
Name Witness
re hip
_________ Witness 1:
Shri __________ Karta
_ __________
_________ Witness 2:
Smt. __________ Member
_ __________
_________ Kumari
Coparcener
_ __________
_________ Master
Coparcener
_ __________
📋 2. ANNEXURE – STATEMENT UNDER RULE 9A
(As required under Rule 9A of the Income-tax Rules, 1962)
Name of the HUF: __________________________
PAN: __________________________
Address: __________________________
Date of Partition: __________________________
Nature of Partition: Complete / Partial
A. Assets Partitioned
Sr. Market
Description of Asset Allotted To Remarks
No. Value (₹)
Residential Property – Plot No.
1 ₹________ Shri __________ Immovable
______
2 Bank Deposits (A/c No. _______) ₹________ Smt. __________ Movable
Kumari
3 Shares & Mutual Funds ₹________ Movable
__________
Master
4 Gold & Jewelry ₹________ Movable
__________
Capital
5 Business Assets / Investments ₹________ Shri __________
Asset
B. Liabilities Partitioned
Sr. Value
Description Responsibility of Remarks
No. (₹)
Housing Loan with ₹_______ Liability
1 Shri __________
ABC Bank _ transferred
Income-tax Dues (if ₹_______ To be settled by HUF
2
any) _ before closure
C. Declaration & Verification
We, the undersigned, declare that this partition is total and complete,
voluntary, and has been carried out after mutual agreement.
A certified copy of this statement and partition deed is submitted to the
Assessing Officer in compliance with Rule 9A(2).
Signatu Relations
Name Date
re hip
_________ _________
Shri __________ Karta
_ _
_________ _________
Smt. __________ Member
_ _
Kumari _________ _________
Coparcener
__________ _ _
Master _________ _________
Coparcener
__________ _ _
📨 3. COVERING LETTER TO THE ASSESSING OFFICER
(For submission under Section 171 read with Rule 9A of the Income-tax Rules,
1962)
To,
The Assessing Officer
Income-tax Department
Ward/Circle: ___________
Address: _______________________________
Date: ___ / ___ / 20__
Subject: Intimation of Complete Partition of HUF under Section 171 of the
Income-tax Act, 1961
Respected Sir/Madam,
We, the undersigned members of the Hindu Undivided Family (HUF) known
as “____________________ HUF”, holding PAN: __________, hereby submit that:
1. The said HUF has been in existence since __________ and has been
assessed regularly under the Income-tax Act, 1961.
2. The coparceners of the HUF have mutually agreed to effect a complete
partition of all joint family assets and liabilities with effect from (date).
3. A duly executed Deed of Partition along with a Statement under
Rule 9A of the Income-tax Rules, 1962, is enclosed for your kind
reference and necessary action.
4. The partition has been effected bona fide, without coercion, and the
members have taken possession of the respective properties allotted to
them.
We request that this partition be recognized under Section 171(3) of the
Income-tax Act, 1961, after due enquiry.
Enclosed are the following documents:
1. Certified copy of the Partition Deed dated __________.
2. Statement under Rule 9A showing the distribution of assets and
liabilities.
3. Copy of PAN and previous assessment order of the HUF.
4. Valuation statements for immovable properties.
5. Identity and address proofs of coparceners.
Thanking you,
Yours faithfully,
Relations Signatu
Name
hip re
_________
Shri __________ Karta
_
_________
Smt. __________ Member
_
Kumari _________
Coparcener
__________ _
Master _________
Coparcener
__________ _
📘 Professional Note (As per ICAI DTC guidance):
File the above with the Jurisdictional AO where the HUF is assessed.
Keep acknowledged copy for record and attach in future filings.
The AO must issue an order recognizing the partition u/s 171(3).
Once recognized, the HUF ceases to be a taxable entity.
