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2012
Meaning, Formation, Taxation, Membership & Partition of HUF
Posted In Income Tax | Articles | 35 Comments
The Hindu Undivided Family can best be defined as a
family that consists of a common ancestor and all his lineal
male descendants and their wives and unmarried daughters.
The Hindu Undivided Family (HUF) cannot be created by
acts of any party. The only exceptions are in the case of an
adoption or a marriage when a stranger may become a HUF
member. An undivided family, which is a normal condition
of Hindu society, is ordinarily joint, not only in estate but
also in food and worship.
A HUF is a separate entity for taxation under the provisions
of S.2 (31) of the Income Tax Act, 1961. This is in addition to
an individual as a separate taxable entity. This indicates
that a person may be assessed in two different capacities-
as an individual and as a Karta of his HUF.
What is an HUF? As the name suggests, an HUF is a family of Hindus. However, even Buddhists, Jains and
Sikhs are regarded as Hindus, and can, therefore, set up HUFs. The concept of an HUF has basically evolved
from ancient Hindu law. There are two schools of law governing HUFs in India-Mitakshara and Dayabhaga-and
there are quite a few differences in the rights and obligations of HUF members in each of these schools.
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However, since the Dayabhaga school is largely confined to Bengal, we shall, in this article, only consider the
provisions of the Mitakshara school, which are applicable to the rest of India.
Basic criteria for an HUF
There are some essential conditions that must be fulfilled to qualify as an HUF. These are outlined below:
Only one member or co-parcener cannot form an HUF;
The joint family continues even in the hands of females after the death of the sole male member;
An HUF need not consist of two male members. One male member is enough. For example, a father and
his unmarried daughters may form and HUF.
Karta:
The person who manages the affairs of the family is known as the karta. Normally, the senior- most member of
the family acts as karta. However, a junior male member can also act as karta with the consent of the other
members. This was held in Narendra Kumar J. Modi vs. Seth Govindram Sugar Mills 57 I.T.R. P510 (SC).
When is an HUF recognised? Let us answer another question before this: if you dont have an HUF, as a male
Hindu, how do you create an HUF? The phrase creating an HUF is really quite misleading because an HUF
comes into existence the moment you give birth to a son (or a daughter, if she is regarded as a coparcener in the
state where most of your property is located). However, even though you may already have an HUF, it may not
really exist from the tax point of view unless your HUF has assets and is deriving income from those assets. Put
another way, in order for an HUF to exist on tax records, it needs to have income.
Who can be members? All the members in your family, including your wife, children, their wives and their
children. While the male members are called coparceners, the females are referred to as members. The
senior-most male member is called the karta (manager), and a typical HUF consists of a karta, his sons,
grandsons, and great-grandsons (all of whom are coparceners), and their wives and unmarried daughters (all of
whom are members).
Rights of the members. The difference between a coparcener and a member is that a coparcener can demand
partition of an HUF. This is by way of distribution of HUF property among the coparceners. While each
coparcener would then be entitled to a share of the property, the members would be entitled to receive
maintenance from the HUF. The karta generally manages the family property, which is regarded as the joint
property of all the coparceners.
Daughters as coparceners. In recent times, some states like Maharashtra and Tamil Nadu have amended the
Indian Succession Act to provide that all daughters who were unmarried as on the date of the amendment would
be regarded as coparceners in much the same manner as the sons in the family. Subsequently, in these states,
unmarried daughters as well as daughters married after the date of the amendment (in the case of Maharashtra, it
was June 22, 1994) were regarded as coparceners. They are, therefore, eligible to demand partition of an HUF,
and receive a share (equal to that of male coparceners) of the HUF property.
The Hindu Succession (Amendment) Act, 2005 (39 of 2005) comes into force from 9th September, 2005. The
Government of India has issued notification to this effect. The Hindu Succession (Amendment) Act is to remove
gender discriminatory provisions in the Hindu Succession Act, 1956 and gives the following rights to daughters
under Section 6:
The daughter of a coparcener cell by birth become a coparcener in her own right in the same manner as the
son;
The daughter has the same rights in the coparcenary property as she would have had if she had been a son;
The daughter shall be subject to the same liability in the said coparcenary property as that of a son; and
any reference to a Hindu Mitakshara coparceners shall be deemed to include a reference to a daughter of a
coparcener;
The daughter is allotted the same share as is allotted to a son;
The share of the pre-deceased son or a pre-deceased daughter shall be allotted to the surviving child of
such pre-deceased son or of such pre-deceased daughter;
The share of the pre-deceased child of a pre-deceased son or of a pre-deceased daughter shall be allotted
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to the child of such pre-deceased child of the pre-deceased son or a pre-deceased daughter.
After the commencement of the Hindu Succession (Amendment) Act, 2005, no court shall recognize any right to
proceed against a son, grandson or great-grandson for the recovery of any debt due from his father, grandfather
or great-grandfather solely on the ground of the pious obligation under the Hindu law, of such son, grandson or
great-grandson to discharge any such debt.
Minimum number of coparceners. An HUF can consist of just two members, one of whom is a coparcener.
However, for tax purposes, the income of such an entity would not be taxed in the hands of the HUF; it would be
taxed in the hands of the sole coparcener. For an entity to be taxed as an HUF, it should have at least two
coparceners. Thus, the income of an HUF consisting of a husband and wife would not be taxed in the hands of
the HUF, except in cases where the husband has received funds on the partition of a larger HUF.
How setting up an HUF can minimise your familys tax liability: Have you ever wondered whether you can
lower your tax liability by setting up a separate entity, a Hindu Undivided Family (HUF)? If you have, here are
few pointers to help you decide whether you can, how you can, and in respect of which income you can file
separate tax returns for an HUF, and lower your tax incidence.
What income is taxable as HUF income? Any income that arises on the investment of HUF funds (like interest
earned on loans given by an HUF) or on the utilisation of HUF assets (like rent earned on letting out HUF
property) would be regarded as HUF income. It is important that the income be earned using HUF funds or
property only. If the income arises on account of the personal exertions of the karta or any other member and not
on investment of HUF funds, such income would generally be regarded as the individual income of the karta or
the member.
If an HUF contributes funds to the capital of a partnership firm, profit and interest received (from the firm) by a
partner who represents the HUF is regarded as HUF income. This is because the income in the partners hands
arises on investment of the HUFs funds. However, if the karta is also paid a salary by the firm for efforts put in
by him, such funds would be regarded as the kartas individual income. Speculative profit can be regarded as the
income of an HUF, particularly in cases where the HUF has paid margin money or deposits for such transactions.
Assets of an HUF. This brings us to another important question: what kind of assets can be regarded as the assets
of an HUF as opposed to the assets of an individual? Assets received in the following situations would be
regarded as the assets of an HUF:
Assets received on the partition of a larger HUF of which the coparcener was a member (like an HUF in
which the coparceners father or grandfather was the karta).
Assets received as gifts by the HUF. Such gifts could be received from close relatives or close friends.
Assets bequeathed by a will that specifically favours the HUF. In the absence of a will, assets received on
the death of a benefactor after 1956 (when the Hindu Succession Act came into force) would not be
regarded as HUF property, but as individual property even though such assets have been inherited.
Although it is possible for a member of the HUF to transfer his or her individual assets to the HUF, such a
transfer isnt beneficial from the tax point of view. This is because there is no transfer of the tax liability on the
income from such assets. The income would continue to be taxed in the hands of the individual who has
transferred the assets, due to the tax provisions governing the clubbing of such income with the income of the
transferor.
How do you boost your HUFs funds? Given the tax provisions governing clubbing of income, how does one
enhance the capital of an HUF? One way is by ensuring that gifts or inheritances meant for the benefit of all the
members of a family are gifted specifically to the HUF, instead of separately to individual members of the family.
In the absence of gift tax and estate duty, neither the benefactor nor the recipient would attract tax on such a
transfer.
One can also enhance an HUFs capital by borrowing funds from people who are not members of the HUF. Such
funds should then be invested in the HUFs name. This is important, as is borrowing money specifically in the
HUFs name. The income arising on such investments would then be regarded as the income of the HUF.
Another way of enhancing capital without adverse tax implications is to transfer individual funds to the HUF.
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These funds should then be invested in tax-free instruments, like the Reserve Bank of Indias relief bonds, and
units of mutual funds, in the HUFs name. Since the income from such investments is tax-free, it will not be
clubbed with the individuals income. Whats more, the income arising on the reinvestment of such tax-free
income (which may be in taxable income-yielding assets) will not be clubbed, since only income arising on
transferred amounts is clubbed.
Consider this rider. As with all other tax planning, a word of caution: HUF funds are joint funds of a family and
cannot be equated with individual funds. Although as karta you may have control over the HUFs funds, in the
event of a dispute with a family member, the member would be justified in demanding partition of the HUF and a
share of its assets.
HUF and the Joint Family Property
Often, it has been argued that the existence of nucleus or joint family property is necessary to recognize the
claim of HUF status. However, it has been established since that as the HUF is a creature of Hindu law, it can
exist even without any nucleus or ancestral joint property.
The following types of properties are generally accepted as joint family property:
1. Ancestral property;
2. Property allotted on partition;
3. Property acquired with the aid of joint family property;
4. Separate property of a co-parcener, blended with the family property. The provisions of S.64 (2) of the I.T. Act
have superseded the principles of Hindu Law, in a case where the co-parcener impresses his property with the
character of joint family property.
Please note that a female member cannot blend her property with the joint family property. However, she can
make a gift of it to the HUF as was held in Puspadevi vs. CIT 109 I.T.R. p. 730 (SC). A female member may also
bequeath her property to an HUF C.I.T. vs. G.D. Mukim, 118 I.T.R. P. 930 (P&H).
Branches of HUFs
An HUF may have several branches. Let us take the example of an HUF with two sons. When the sons marry
and they have their own families they will form a branch of the HUF. Likewise, when the grandsons have
families, they too will be sub-branches of the HUF. As said before, it is immaterial if they possess any property or
not.
Elements of partition of HUF
Having understood the essential aspects of the Hindu Undivided Family, it would be useful to consider the
various means by which tax incidence with regard to HUF may be reduced. The most often-used device is to
increase the number of assessable units through the device of partition of the HUF.
This can be easily done where the partition results in separate independent taxable units. For instance, this will
be very useful in the case of an HUF consisting of a father and two sons, who own two factories, a house
property and with other income besides this. On the other hand, if the members of an HUF have high individual
incomes, partition may not be beneficial. In such a case, it would be wiser for the HUF to continue as a separate
taxable entity.
It may happen that an HUF has only one business establishment that does not lend itself to any physical division.
In such a case, the business may be converted into a partnership firm. However, it must be noted that the tax
applicable to a company or a firm is 35%. Thus, it becomes clear that it will not be advantageous to convert an
HUF business into a partnership company. Instead, it would be better to reduce taxes by paying remuneration to
the members of the HUF.
Partial partition of HUF is also a device to reduce tax-liability. However, it has been derecognized by the
provisions of S.171 (9) of the I.T. Act, according to which any partial partition, affected after 31.12.78, will not
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be recognized.
In spite of the provisions of S.179 (9), partial partition can still be used as a device for tax planning in certain
cases.
An HUF that has not been assessed as undivided family can still be subjected to partial partition because it is
recognized under the Hindu Law. Such partial partition does not require recognition u/s 171 of the I.T. Act.
Consequently, a large HUF, which has already been assessed, can be partitioned into smaller HUFs. These
smaller HUFs may further be partitioned partially before being assessed as HUFs. It is essential to clearly
understand the legal implications of partition of the assets of an HUF before it is undertaken. Only then, can the
true benefits of such a step gauged.
Junior Member Can Become Karta Of HUF!
Question:- My father is the Karta of the HUF which has been in operation for a few decades. He is 83 years old.
In view of his old age, can he transfer the Karta ship to me? I am 31 years old, married with a child. What is the
procedure for the same? Should this be declared to the IT authorities and how do I get a new PAN? Should the
old PAN be cancelled? My child is a month old. Should addition of members in the HUF be declared to the IT
authorities?
Answer:- It is presumption under Hindu Law, that senior most members can be Karta of the HUF. His position
under the law is unchallengeable. He is manager of the assets and income of the HUF. It has been held in
Narendrakumar J Modi v. CIT 1976 S.C. 1953 that in case there is agreement among members of HUF, a junior
member can become Karta of the HUF.
Therefore, in your case, you can become karta , but before that its better if you get an agreement signed among
all HUF members stating that your father , owing to his age , is passing on kartaship to you and that other
members are agreeing to it.
As far as Income tax Act is concerned, there is not big impact for such change of guard since the income shall
always be assessed in the status of HUF. The return can be signed by you. What you should do is to inform the
A.O on plain paper that now you have become the Karta of the HUF and that you will be filing returns
thereafter.As far as your son is concerned, he is certainly part of HUF and you can inform the I T Authorities on
your own volition, and keep a record of that.
Is One Male Member Enough For HUF?
Question:- Whether a person with wife and two daughters only can have HUF?
Answer:- Whether only one male member is suffice to form an HUF is now legally well settled as per decision of
Supreme Court in case of Gowli Buddana vs CIT (1966) 60 ITR 293 . An HUF is no different than a joint
property. The concept of HUF is very simple codified in Hindu law .A Hindu joint family consists of lineally
descended persons -like Great Grand father, Grand father ,father, uncle, son etc. All these persons have right
over common ancestral property by birth. The dictum that once Hindu undivided family always Hindu undivided
family has been accepted all along.
The expression Hindu undivided family in the Income-tax Act is same as a joint family which may consist of a
single male member and widows of deceased male members. In Dr Prakash B Sultane v CIT ([2005] 148 Taxman
353) the Bombay High Court held that that the property does not lose its character merely because at one point
of time there was only one male member or one co-parcener.
In this case , the assessee was a doctor by profession assessable in his hands as an individual. The assessee was a
member of a bigger Hindu undivided family which was partitioned on January 1, 1972. At the time of partition
and right up to January 22, 1980 the assessee was a bachelor. During these years, the income from assets on
partition was assessed in his hands as his individual income.
When the assessee got married on January 22, 1980, he claimed that the income from assets received on
partition is assessable in status of the Hindu undivided family consisting of himself and his wife.
The Assessing Officer observed that the decisions referred to by the assessee were considered in the judgment of
Meaning, Formation, Taxation, Membership & Partition of HUF http://taxguru.in/income-tax/meaning-formation-taxation-membership-an...
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the Madhya Pradesh High Court in CIT v. Vishnukumar Bhaiya (142 I.T.R. 357). Relying upon this judgment, he
rejected the application of the assessee and continued to assess his income from the Hindu undivided family
property in his individual capacity. In the above case also, the assessee had obtained his share on partition before
his marriage and, on his marriage, had claimed the status of Hindu undivided family. His claim was rejected on
the ground that until a son is born the status of the assessee would continue to be that of an individual.
However, the High Court ruled otherwise and upheld the contention of the assessee that once HUF property
always HUF property
Tags: hindu law, hindu undivided family, income tax act, income tax act 1961


0
Sandeep Kanoi
35 Responses to Meaning, Formation, Taxation, Membership & Partition of HUF
A.Arthanari says:
March 12, 2014 at 9:42 AM
Is daughter in law and grand daughter of Karta may be member of the HUF?
1.
Girish says:
February 2, 2014 at 12:42 AM
I have two sons and no daughter.
My elder son wants to separate from the joint family, but me and my younger son want to continue the
HUF.
In this case can you please let me know what documents do I have to execute so that my elder son or his
family (his wife and his minor son) have no rights or title after execution of such documents.
Also I want my younger son to be Karta of the HUF after me.
Kindly advise.
2.
ushadas says:
July 6, 2013 at 7:48 PM
can a HUF buy property in the name of HUF i.e can the HUF entity enter into an Agreement as a
purchaser,if so how is it done.. where will the funds to purchase the property come fromhow can it be
done..
3.
Vaibhav Poddar says:
April 24, 2013 at 6:02 PM
4.
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9
Like Like
Meaning, Formation, Taxation, Membership & Partition of HUF http://taxguru.in/income-tax/meaning-formation-taxation-membership-an...
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I am a married 29 year old man but still dont have any kids. How and when should I form an HUF?
v.s. meratwal says:
March 1, 2013 at 6:22 PM
a male hindu died, was partner in the firm as karta of his huf with his major son, now his wife can be the
partner as manager of the huf in the instant firm
v.s. meratwal
5.
Sanjeev says:
January 21, 2013 at 5:07 PM
can HUF do the business in another name?
6.
C K Jain says:
January 17, 2013 at 10:42 AM
After the death of father the HUF consisted of Married Son, Mother, Wife and unmarried daughter.
Subsequently Mother has died and Daughter has got married. There are no sons. The HUF now consists of
Male member and his wife.
1) Can the HUF be now divided between the Karta and Wife? Or the property can go fully in the hands of
Karta.
2) If the division is not done and Karta who is the sole male member dies then does the wife get the HUF
property in an individual capacity?
7.
ravi ranjan says:
November 18, 2012 at 1:12 AM
i would like to know, can my widow mother and i make a huf and take tax benifits
8.
VINOD says:
November 1, 2012 at 4:57 PM
dear,
can huf partition take place voluntary?
whether partition is full or partial?
if huf held a fixed deposit from last year under 80c tax exemption on which lock in period is 5 year,then in
the course of partition what is the treatment of this fixed deposit:-
a)Is this violation of 80 c if withdrawal?
9.
ankita says:
July 31, 2012 at 10:43 AM
if an 85 yrs old male proprietor is expired then what kind of benefit he may get from income tax?
10.
Sanjay says:
July 1, 2012 at 12:04 AM
Dear Sir
I have some question about My Income tax return file.
1. I take pan card No. on year 2009
2. Till Date i not income tax return file due to my income is not taxable up to 31.03.2011
3. I married on Jan 2007 and that time i got aproximate 28 lac cash gift and 20grm Glod items and 8-9Kg
silver items from my relative and friends on marrige Reseption day throw all my friends,relative more than
700-800 member and i recived blesing with my faimaly and my spouse faimly with cash gift as per Hindu
marrige custom after marrige giveing by faimly and friends. when i ask to charted accountant he say
11.
Meaning, Formation, Taxation, Membership & Partition of HUF http://taxguru.in/income-tax/meaning-formation-taxation-membership-an...
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marrige gift is tax free so you not requier Tax return file.and i not file.
4. I recived Cash gift by my Uncle( Fathers brother) Rs. 951000/- on year 2005.
5. I received cash gift from my mother-in-law Rs. 1100000/- on the time of my doughter Birth time. 6.
Year 2007 i recived cash gift from my father&mother Rs. 25lac. 7. i start lease-licence base agriculture
work 45Bigha land and i got 22lac loss in two year for the year 2008-09/200910 . 8. This year i start
business and i pay 10lac advance tax. 9. I want to income tax return file for last 5year from 2007-08 to
2011-12 how to i file pl. advise me.
jssaigal says:
June 21, 2012 at 11:37 AM
a very illuminating article.
can i have answers to the following
1. can karta gift the house and if so its taxaion problem
2. is wife entitled to know the contents of the huf.
3.can the karta rent out the house without wifes knowledge.
12.
jssaigal says:
June 21, 2012 at 11:33 AM
A very illuminating article. Could i get answers of the following.1.can a karta of huf make a gift to his
wife or married daughter due to old age. if so will there be any taxation on it 2.. does the wife has a right to
know the contents of huf when her husband is the karta of huf 3..can the karta rent out his house without
the knowledge of his wife . kindly send an early reply at the above e.mail address as i am 85 yrs old.
13.
sachindra laad says:
April 30, 2012 at 10:15 PM
sir please send me huf formation deed in pdf
14.
rahul gupta says:
March 14, 2012 at 3:24 PM
latest decisions of supreme court in which grand son(adult coparcner)get share(partnership)in huf firm
against manager(karta,of huf family
15.
Rathin says:
March 14, 2012 at 1:19 PM
I and my wife wants to create HUF. We do not have any child. Can we create HUF ? Please send me your
reply on my mail.
16.
NAYANTARA DESHPANDE says:
March 4, 2012 at 10:55 PM
I would like to know if it is possible to remove the name from the HUF ,and we are ready to part with the
assests and liabilities it has. Please let me know the procedure.?
17.
krishnaswamy says:
February 27, 2012 at 3:48 PM
A coparcener-sons wife (spouse) becomes a member of the family of her husband. Under the amended
law, a daughter is entitled to be a Coparcener in all respects as a son. Let us not forget that every member
of the joint family has certain legal rights other than entitlement to a share in the family property.
Presently, in law, no one considers the husband as a member of his wifes fathers family. What is the
law which allows a coparcenor-sons spouse (wife) to become a member in the new family but not a
coparcener-daughters spouse (husband)? It is to avoid this resulting confusion in a joint family that the
ancient practice(law) of conferring coparcenery status to males only was established. I t was not due to
gender discrimination. As the law stands at present, the daughter can become a coparcener in her parental
18.
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family and also be a member of the family of her in-laws. But a male (son) does not become a member
of his wifes fathers family. He is thus denied the same legal rights as other members..
If the ancient practice is considered as resulting in gender-bias, the new law also has created a reverse
gender-bias against males!! Use the gender-free term spouse instead of wife and the problem becomes
explicitly stated.
Pnn says:
February 20, 2012 at 9:46 AM
I have one query
Will the Grandson (2year) is the Member of HUF if grandson`s father have not saperate HUF?
If in such case if i open PPF account in the name of GrandSon and payment made by HUF account to PPF
account can HUF account get the Tax benifite 80C.?
19.
Shailesh Tapadia says:
December 27, 2011 at 4:15 PM
can a coparcener and HUF carry out the same line of business earning same source of income. Are there
any clubbing provisions to consider
20.
Hardik says:
December 22, 2011 at 11:56 AM
Can one Individual become Karta of more than one HUF?
21.
Prince Kumar says:
December 4, 2011 at 10:24 PM
Is there any amendment regarding inclusion of wife in the HUF as a member in The Finance Act 2010 or
The Finance Act 2011??
22.
V.R.Parameswaran says:
November 29, 2011 at 9:39 AM
Please give a list of constituents of an HUF who will qualify to be called coparceners
23.
V.R.Parameswaran says:
November 29, 2011 at 9:37 AM
Please give me a list of constituents of an HUF who will are qualified to be called coparceners.
Regards/Param
24.
A.L.Gera says:
November 7, 2011 at 8:07 PM
Dear Sir, Can I form HUF with money received as gift from my daughter and also if i put the amount of
Capital Gain received from the sale proceeds of residential house
25.
Manan Shah says:
October 3, 2011 at 11:06 AM
Can a minor member become the Co parcener
26.
Mahipal Shah says:
September 28, 2011 at 12:13 PM
Can a Major married male member be allowed to be a karta of his own HUF including his spouse & kid
and simultaneously be a coparcener of his fathers HUF???
27.
Harsh Vardhan Mangal says: 28.
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September 28, 2011 at 11:53 AM
HUF comes in existence automatically when a male marries with the female. There are several rulings of
Honourable Courts in this regard.
Manoj Anand says:
September 28, 2011 at 10:09 AM
Excellent article.
29.
rushi says:
January 29, 2011 at 3:46 PM
It was indeed a very informative, crisp and clear article on huf. it solved most of my queries..
30.
Pramila says:
September 29, 2010 at 7:31 PM
My father died about 2 years back and wrote a will notifying that the proceeds of his residential house
should be devided in 7 parts means among his wife and 6 daughters. I want to know the income/capital
gains rule for this income and also the way of investment to save this capital gain.
31.
J.S.Dugal says:
September 12, 2010 at 12:04 PM
my father has a property which is a HUF property however this property in the estate office stands in his
individual name.
Q If he wants to gift this property under which law he must do under HUF or as an individual?
32.
DHANVANT SHAH says:
July 31, 2010 at 12:02 PM
there is a will by karta of married sons fathers bigger huf where he is adopted son mentioned in that will.
will says to transfer all self acquired properties in sons huf after demise of karta. son is also having
seperate huf as bigger huf.
in this case 1) is will lawful under the various act. 2) is any release deed need to be taken from mother by
son. 3) will these properties be sons smaller huf property.
33.
natarajan says:
February 1, 2010 at 4:58 AM
The couple issueless dissolves marriage thru divorce.Would the HUF still continue in the hands of the
male. What is the position of the assets of the HUF.
34.
Rajesh says:
January 30, 2010 at 11:27 AM
I think the above article has ignored the changed position of law of the amendment that has taken place in
2005 to The Hindu Succession Act. A brief synopsis on the amendment is as under :
The Hindu Succession (Amendment) Act, 2005 (39 of 2005) comes into force from 9th September, 2005.
The Government of India has issued notification to this effect. The Hindu Succession (Amendment) Act is
to remove gender discriminatory provisions in the Hindu Succession Act, 1956 and gives the following
rights to daughters under Section 6:
The daughter of a coparcener cell by birth become a coparcener in her own right in the same manner as
the son;
The daughter has the same rights in the coparcenary property as she would have had if she had been a son;
The daughter shall be subject to the same liability in the said coparcenary property as that of a son; and
any reference to a Hindu Mitakshara coparceners shall be deemed to include a reference to a daughter of a
coparcener;
35.
Meaning, Formation, Taxation, Membership & Partition of HUF http://taxguru.in/income-tax/meaning-formation-taxation-membership-an...
10 of 13 15-04-2014 21:51
The daughter is allotted the same share as is allotted to a son;
The share of the pre-deceased son or a pre-deceased daughter shall be allotted to the surviving child of
such pre-deceased son or of such pre-deceased daughter;
The share of the pre-deceased child of a pre-deceased son or of a pre-deceased daughter shall be allotted
to the child of such pre-deceased child of the pre-deceased son or a pre-deceased daughter.
After the commencement of the Hindu Succession (Amendment) Act, 2005, no court shall recognize any
right to proceed against a son, grandson or great-grandson for the recovery of any debt due from his father,
grandfather or great-grandfather solely on the ground of the pious obligation under the Hindu law, of such
son, grandson or great-grandson to discharge any such debt.
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