21 July 2010
HUF exists by law if baby boy is born into the family. It does not have to be created. You only need to sign a stamp paper declaration of existence of an HUF and date of birth of your boy is the date of formation. However, in absence of this, you will have to go for creation through means like partitioning of existing HUF (of your father or grandfather) etc. Visit the link as given to you above.