Dayabhaga is one of the schools belonging to Flindu law. The Wikipedia dictionary defines Dayabhaga as follows:-
A Dayabhaga is a legal treatise dealing with various aspects of hindu law. It was written by Jimutavahana and Ilemadri, and has much influenced the Hindu civil code of modern India. ‘The provisions relating to property rights are followed in West Bengal arid Assam. Unlike the Mitakshara system, ancestral property of the Ilindu joint family can be partitioned among offspring generally after the father’s death, but in special circumstances (eg. father renouncing the world or deviating from I)harma) the son has a right before the father’s death.Right to Stridhan is an absolute right, the wife having the right to sell, mortgage or use without even the husband’s consent. Right of unmarried sons and daughters over the Stridhan is recognised.The owner has absolute right of disposing property at will.Ownership is determined according to Shastras. It exists in West Bengal and Asam only. The Yagna Valkya smriti is commented on by Jimootavahana under the title Dayabhaga. It has sub-school. it differs from Mistakshara School in many respects. Dayabhaga School is based on the code of Yagnavalkya commented by Jimutvahana, Inheritance is based on the principle of spiritual benefit. it arises by pinda offering i.e. rice bali offering to deceased ancestors. Sapinda relation is by pinda offerings.
The right to I lindu joint family property is not by birth but only on the death of the father. The system of devolution of property is by inheritance. The legal heirs (sons) have definite shares after the death of the father. Each brother has ownership over a definite fraction of the joint family property and so can transfer his share. The widow has a right to succeed to husband’s share and enforce partition if there are no male descendants. On the death of the husband the widow becomes a coparcener with other brothers of the husband. She can enforce partition of her share.
Marriage under Flindu Law is not a contract but a sacrament and wife is treated as better half and is in a commanding position. With western culture, education and awareness amongst women, divorce/ partition ids on an increase. Right to adopt male/female has been conferred. Mother/ father is natural guardian till minority.
Taxation in Business & Profession [Section 28 to 44]
Computation of income under the head 'Profits and Gains of Business or Professions' [Section 28 to 44]
All efforts are made to keep the content of this site correct and up-to-date. But, this site does not make any claim regarding the information provided on its pages as correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.
The visitors may click here to visit the web site of Income Tax Department for resolving their doubts or for clarifications