change of HUF incorporation date and whether huf can gift

This query is : Resolved 

07 October 2010 I have two query about the huf
1. How to change the date of incorporation of huf. Acutally the huf formed in 1990 at the time of birth of son but by mistake while applying the pan the date of application has been written

2. Whether huf can give gift to its members and whether gift given by it is taxable as other income in the hand of recipient or its is exempt.
Please give the reference also
thanks

07 October 2010 visit this link
https://www.simpletaxindia.org/2008/05/how-one-can-create-hufhindu-undivided.html


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