10 November 2013
to understand HUF: http://taxguru.in/income-tax/taxation-of-hindu-undivided-family-huf-and-family-arrangement.html
No a muslim, Christian, jew etc cannot form a HUF. Jains/ Sikhs etc though can as they emanate from Hinduism.
For what constitute a Hindu, you may refer to Hindu laws, such as Hindu Succession Act, Section 2:
"....(a) to any person, who is a Hindu by religion in any of its forms or developments including a Virashaiva, a Lingayat or a follower of the Brahmo, Prarthana or Arya Samaj;
(b) to any person who is Buddhist, Jaina or Sikh by religion; and
(c) to any other person who is not a Muslim, Christian, Parsi or Jew by religion unless it is proved that any such person would not have been governed by the Hindu law..."