Hindu Undivided Family & Hindu Joint Family Property In View Of The Hindu Succession Act, 1956 | JudicateMe

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• joint family can consist of a single male member and widows of deceased male members

• Hindu undivided family” (HUF) is not defined under the Income Tax Act, 1961

• after the Hindu Succession Amendment Act, 2005, the daughter married or unmarried, is a coparcener [1] like a son.

• concept of joint family under Hindu law as well as the HUF in the Income Tax Act, 1961 is broadly the same

• HUF is purely a creature of law and cannot be made by an act of the parties

• every Hindu Family is presumed to be a Joint Hindu Family

• no such assumption for HUF in taxation law

• presumption of jointness

• HJF

• no presumption that it owns joint family property

• The concept of HUF is meaningless without property

• HJF a son in the womb of his mother in many aspects is treated as equal to a son in existence

• HUF, for the purpose of taxation, such child is not taken in cognizance

• HUF has a narrow object for taxation law

• HJF under Hindu law is the starting point to a fully developed separate branch of law altogethe