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  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
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
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