10/29/2016

MeaningofHUFHinduUndividedFamily

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Meaning of HUF Hindu Undivided Family

TheexpressionHinduUndividedfamilyondissectionconsistsofthreewordsnamely
(i)Hindu,
(ii)Undividedand
(iii)family.
EachwordhasameaningofitsownanditisveryimportantforunderstandingtheconceptoftheHUF.
1.

The Hindu Religion according to the ancient scripts is believed to be over 8500 years old. The root of
the Hindu religion is Sindhu or Indus valley civilization in the Indian subcontinent. Hindu religion is also
known as Sanatan Dharma meaning a religion which is eternal or which always existed.
ThewordHinduconnotesthatessentiallyaHUFcanbeformedonlybythefollowersoftheHinduReligionandno
other religious community like Muslims, Christians etc can form a HUF: Broadly speaking in the Indian context
Bengalis,Marwaris,Marathis,Punjabis,Telgus,TamiliansetcwhoareHindusandJams,Sikhs,Buddhistsetc,
canformaHUF.TheDictionarymeaningofthewordHinduisonewhoprofessesHinduismparticularlyAryansof
India and it is the religion of the majority of the Indians. A Hindu is an adherent of Hinduism, the predominant
religious,philosophical and cultural system of Bharat (India). The word Hindu was originally a Persian word for
riverdwelleri.e.,someonewholivesaroundorbeyOndtheriverIndus,andmeantanyinhabitantofBharat,or
theIndiansubcontinent.Hinduismisbasicallypantheism,abeliefthatGodexistsineverythingintheuniverse.
Themeaninggivenhereinaboveisthegeneralmeaningusedindaytodayparlance.However,tounderstandthe
conceptofHUFinthelightoftaxatiOn,itisimportanttounderstandthemeaning

of the word Hindu as given in the vaiious Acts. The definition of the word Hindu is though not available in the
HinduSuccessionAct,Section2(1)oftheHinduSuccessionAct,1956statesthatitshallapplytoanypersonwho
isaHindu,Buddhist,lainorSikhbyreligion.Italsoappliestoanypersonwhoisaconvertorreconverttothesaid
religionsbutnottoaMuslim,Christian,ParsiorJewbyreligion.
InthecaseofCWTvsR.Sridharan,(1976)4SCC489,theApexCourthadconsideredthedefinitionofterm
Hindu and observed that it is a matter of common knowledge that Hinduism embraces within itself so many
diverseformsofbeliefs,faiths,practicesandworshipthatitisdifficulttodefinethetermHinduwithprecision.
ThereafteritobservedasfollowsinthecontextofthemeaningofthewordHinduatPara17.
17.Itwillbeadvantageousatthisstagetorefertopage671ofMullaPrinciplesofHinduLaw(FourteenthEdn.),
wherethepositionisstatedthus:
TheWordHindudoesnotdenoteanyparticularreligionorcommunity.Duringthelasthundredyearsandmore
it has been a nomenclature used to refer comprehensively to various categories of people for purposes of
personal law. It has been applied to dissenters and nonconformists and even to those who have entirely
repudiatedBrahminism.Ithasbeenappliedtovariousreligioussectsandbeliefswhichatvariousperiodsandin
circumstances developed out of, or split off from, the Hindu system but whose members have nevertheless
continued_toliveundertheHindulawandthecourtshavegenerallyputaliberalconstructionuponenactments
relatingtothepersonallawsapplicabletoHindus.

b)Undividedmeansthatwhichisnotdividedorthatwhichisunitedorjointorcommoninmessor
income.
c)ThewordfamilydenotedagroupofpersonsnormallyParents,Childrenforminghousehold,Setof
ParentsandChildren,alldescendantsofcommonancestor.Insimplelanguageortheplainmeaning
ofthewordfamilymeansmorethanoneperson.

TheSupremeCourtinC.KrishnaprasadvsCIT(1974)97ITR493observed:Familyalwayssignifiesagroup.
Plurality of persons isan essential attribute of a family. A single person, male or female, does not constitute a
family.Afamilyconsistingofasingleindividualisacontradictioninterms,anentitydistinctanddifferentfroman
individual.AssessmentinthestatusofaHinduundividedfamilycanbemadeonlywhentherearetwoormore
members of the Hindu undivided family. An unmarried person though receiving ancestral property on partition
wouldcontinuetobeassessedasanIndividual.However,onmarriagewithadditionofwifewouldbeassessedin
thestatusofHUF.

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10/29/2016

MeaningofHUFHinduUndividedFamily

Thus,itfollowsthataHUFisanentityconsistingofaHindufamily,allofwhosemembersaredescendantsofcommon
ancestor.TheworddescendanthasbeendefinedbyWebstersDictionaryasOnewhodescends,asoffspringfroman
ancestor.ThusitisessentialthatallthemembersofaHUFareformedofaCommonancestori.e.,thechildrenofsame
parentsorgrandparents.

NewTopics@Tax
KnowledgeBase...
PenaltiesUnderIncomeTax
Act.1956

MORE TOPICS ....

Sec.143(3):ScrutinyAssessments
byIncomeTaxDepartment

Meaning of HUF Hindu Undivided Family

Meaning Of 'HUF' Under Tax Laws
Difference Between Joint Hindu Coparcenery Under The Hindu Law And HUF Under The IncomeTax Act, 1961

HowisaSearchOperation
ConductedbyIncomeTax
Department?

Mitakshara Law & Dayabhaga Law HUF

Constitution Of HUF Property By Own Will Or Choice Of A Person
HUF Drawings or Expenses
Formation of HUF On Intestate Death of a Hindu Father

SurveysforCheckingOstentatious
Expenditure

Formation of HUF On A Son/Daughter Being Born To Hindu Parents

Bigger HUF And Smaller HUF

SurveysforEnforcingCompliance
withProvisionsofTDS

HUF Opening a Bank Account / DEMAT Account

HUF DEMAT OR DEPOSITORY Accounts
HUF Public Provident Fund PPF Account

SummonU/s131ofIncomeTax
Act.

HUF Capital Gain Account

HUF Deduction from HUF Business Income

InvestigationbyIncomeTax
Department:

Income Derived From Funds Of HUF Whether Individual Income Or Family Income
Gift by HUF to its Member
Gift To Minor Daughters Out Of HUF Property Prior To Marriage

AppellateAuthoritiesofIncome
TaxDepartment

Gift of HUF Property to Stranger or to any Person who is a Alien to HUF

Clubbing Provisions In Case Of Gifts Received By HUF
Applicability of Clubbing Provisions in case Karta of a HUF is a Partner in a Firm

PowertoCallforInformationU/s
Sec.133(6)ofIncomeTaxAct.

Gifts received by HUF from Aliens / Strangers

HUF Investment Options

SpecificSurveysU/s133A(1)of
IncomeTaxAct.

Concept of Multiple HUFs

Whether a Single Member can Constitute a HUF ?
Whether any Limit is placed on Number of Members of a HUF ?

Whether HUF Can Be Constituted with only Female Members ?

Drawings / Expenses of HUF
Whether HUF can be a Shareholder / Subscriber to the MOA Memorandum Of Association of a Company
Whether HUF can be a Member of a Cooperative Society ?

Whether HUF can be a Partner ?

Can KARTA of a HUF enter into Partnership with another Member of HUF ?

Most Popular Topics :

Can There Be A Partnership Between Two HUFs?

Effect Of Death Of Karta In Case Of Partnership Firm

Corporate Tax Taxation in Companies

Whether HUF Can Be A Proprietor ?

FAQ on TDS on Salaries

Whether HUF Can Be A Trustee / Settler ?

FAQ on Taxable Income

HUF Aliyasantana Law

FAQ on Filing of Income Tax Return

HUF Marumakkattayam Law

Graphical Chat Presentation of Provision of Motor Car

/ Other Vehicles [Rule 32A&B]

Power of KARTA in relation to HUF

Managing Members in relation to HUF

Tax Amendment at a Glance for Year 2015

Whether a Female can become a Karta ?

'Appeals' Under Income Tax Act. 1961.

Tax Planning TIPS for HUF

'Assessments' Under Income Tax Act. 1961.

HUF Meaning Of Important Term Ancestral

List of Exempted Incomes TaxFree Under Section

10

HUF Meaning Of Important Term Stridhan

HUF Meaning Of Important Term Mitakshara

Income Under the Head ' Business and Professions'

[Section 28 to 44]

HUF Meaning Of Important Term Dayabhaga

Meaning of the term Coparcener of HUF

Income Under the Head ' Capital Gain'

Power of Coparcener of HUF

Income Under the Head ' House Property '[Section

22 25 ]

Difference between a Coparcener and a Member

Whether Husband / Wife Can Constitute A HUF ?

Income Under the Head "Salary"

[Section 1517]

HUF RECOVERY PROVISIONS

Maintenance of Accounts by HUF

Income Tax on 'Partnership Firms'

Audit of Accounts by HUF

PENALTIES Under Income Tax Act. 1961.

Applicability Of The Accounting Standards On HUF

Tax Saving Schemes for Individual for AY 20152016

Instant Guide

Whether Merger Of Two HUF is Possible ?

Residential Status of the HUF under I.T. Act.1956

Income Tax Rates / Tax Slabs AY20142015 & 2015

2016

Coparcener Property under HUF

"Exempted Incomes" under Income Tax Act.

Charitable & Religious Trust :Formation, Registration,
& Taxation
Hindu Undivided Family [HUF] Formation,
Management and Taxation

Most Popular Links :

Computation of Gross
Total Income

Deductions from Taxable

Income

Family Tax Planning

HUF Formation,
Management & Tax
Planning

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http://incometaxmanagement.com/Pages/HUF/1Meaning_of_HUF%E2%80%93Hindu_Undivided_Family.html

Clubing of Income

Deduction U/s 80C

Allowances Us173

ExemptionSalary

Tax Amendment2015

Taxable Income

Clubing of Income

Tax Deductions

HUF Deduction

HUF Investment

Gift by HUF

HUF Tax Planning Tips

Tax Saving Schemes

Tax Planning Tips

Refund of Tax

Fringe Benefit TaxFBT

Return Filing

Assessment / Scrutiny

Notice from I.T. Dept.

Incomes Types @ TDS

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MeaningofHUFHinduUndividedFamily
ExemptionsTax Returns

Summon U/s 131

'Black Money' @ I.Tax

Big Gifts To Be Taxed

'Appeals' under I.Tax

Assessment @ I.Tax

Exempted Incomes

Capital Gain

Business & Professions

House Property

Scrutiny assessment refers to the examination of a return of income by giving an opportunity to the assessee to substantiate the income declared
and the expenses, deductions, losses, exemptions, etc. claimed in the return with the help of evidence..

Salaries @ I.Tax

Partnership Firm

'Penalty' under I.Tax Act.

Tax Ready Reckoner

Charitable Trust

Useful Links @ I.Tax

How is a Search Operation Conducted by Income Tax Department ?

The provisions relating to search and seizure are contained in section 132 of the Income Tax Act, 1961.

Sec. 1433 : Scrutiny Assessments by Income Tax Department

Penalties Under Income Tax Act. 1956

Penalties by way of monetary payments are charged under the Income Tax Act for various defaults relating to payment of taxes, maintenance of
accounts, for noncompliance and non cooperation during proceedings, for evasion of tax, etc..

Income of Individuals And HUFs As a Tax Payers Under Income Tax Act, 1961.
The individual tax payers and also the HUFs while proceeding to calculate the net taxable income in the first phase are required to arrive at the
gross total income under different heads of income...

Types Of Income Subject To TDS [Deduction Of Tax At Source]

The following types of incomes are mainly subject to deduction of tax at source: a Salaries Section 192. b Interest on securities Section 193..

PreRequisite For Claiming Income Tax Refund

For claiming income tax refund the first prerequisite is that there should have been excess tax paid or deducted at source on the basis of return of
income.

Section1391 : Provision for Voluntary Income Tax Return

Every person, a being a company or a firm; whether having income or loss or b being a person other than a company or a firm if his total
income or the total ncome of any other person in respect of which he is assessable under this Act during the previous year exceeded the
maximum amount which is not chargeable to incometax, shall file a return of his income in the prescribed form.

Benefits of Filing Income Tax Returnsn

We have heard many a times that every individual whose total income exceeds the maximum exemption limit is obligated to furnish his/her
Income Tax Return or ITR.

Section1399: Defective Tax Return

Where the Assessing Officer considers that the return of income furnished by the assessee is defective, he may intimate the defect to the assessee
and give him an opportunity to rectify the defect within a period of 15 days from the date of intimation.

Section 1395 : Revised Income Tax Return

If any person, having furnished a return u/s 1391, or in pursuance of a notice issued under section 1421, discovers any omission or any wrong
statement therein, he may furnish a revised return at any time.

Section1394A : Income Tax Return of Charitable and Religious Trusts

Every person in receipt of income derived from property held under trust or other legal obligation wholly or partly for charitable or religious
purposes or of income being voluntary contributions referred to in section 224iia shall.

Section1394 : Belated Income Tax Return

If an assessee has not furnished a return of his income within the time allowed to him under section 1391 or within the time allowed under a
notice issued under section 1421.

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