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Individual,smaller huf,huf

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20 July 2013 MR.X HAVING 3 PAN NOS. WITH INDIVIDUAL, SMALLER HUF, AND HUF.AT PRESENT THESE THREE STATUS ARE CONTINUING OR NOT. AS MR.X HUF PAN IS NOT ACTIVATED RECENTLY I.E., FROM 2 YEARS ONWARDS IS ANY SPECIFIC REASON FOR NOT ACTIVATED .PL. GIVE BRIEF DETAILS AND OPINION
INDIVIUAL,S.HUF AND HUF INCOMES ARE SEPRATLY MAINTAING BOOKS OF ACCOUNTS.
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CA Ayush Agarwal

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CA Ayush Agarwal (Expert)
20 July 2013 One individual have only one PAN.
if say person name is xyz then it will be like this "xyx HUF"..
and that is separetelly assessable as per income tax act.

and there is not small or big HUF concept.
if smal HUF come in existance then automatically big HUF pan will be withdrawn.
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