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..... irm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, and in the case of 1 [a company, or] any other association of persons be addressed to the principal officer thereof. 2 [(3) After a finding of total partition has been recorded by the 3 [Assessing Officer] under section 20 in respect of any Hindu famil .....

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