Amendment status not verified — confirm the current text below against the official source.
The total agricultural income of a Hindu ~ivid~d u ~; undivided or joint family shall be treated as the joint family. income of one indiv1dual and assessed as such : Provided that if a Hindu undivided or joint family consists of brothers only, or of a brother or 10 brothers and the son or sons of a brother or brothers, the total agricultural income of the family shall be assessed- (a) at the rate applicable to the share of a brother if such share exceeds Rs.S,OOO; (b) at 4 pies in the rupee, if the share of a brother is Rs.5,000 or less. Explanation.--For the purposes of this section,- (1) the expression "share of a brother" in the case of a joint family governed by Mitakshara law means the portion of the total agricultural income of a Hindu undivided or joint family which would have been allotted to a brother, if a partition of the property of such family had been effected according to the ordinary rules of Hindu Law applicable to such family, on the day before the assessment is made ; and (2) "son" includes a son's son. Assessment of