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Huf formation procedure (Open)

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(Querist)
03 April 2017   Can anyone guide on what is the procedure for Formation of a HUF?  Also kindly suggest on whether Registration is mandatory for HUF similar to that of a partnership firm? 
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CS Advocate Abhishek Goyal

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CS Advocate Abhishek Goyal (Expert)
03 April 2017 For income tax purposes HUF is said to be created the moment one marries. It is not necessary to have children before creation of HUF. For HUF as a separate tax entity PAN card for HUF is to be applied and there should be some capital to start HUF.
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