Regarding huf

Save Share

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

07 February 2012 Please let me know can HUF be partially parted out.i.e can son under HUF part him from HUF as member and give his shares to his mother on parting

CA. Hari Kishan

CA. Hari Kishan (Expert)
Follow

07 February 2012 Partial partition is not allowed for HUF. You can refer to section 171(9). The HUF shall continue to pay the tax.

For a partition to be made you shall be required to make a application u/s 171 and a ORDER IS TO BE RECEIVED u/s 171 (1) from the officer. (Practically i have not received or heard of anybody getting the written order from the officer) for a full partition.

CA. Hari Kishan

CA. Hari Kishan (Expert)
Follow

07 February 2012 Partial partition is not allowed for HUF. You can refer to section 171(9). The HUF shall continue to pay the tax.

For a partition to be made you shall be required to make a applciation u/s 171 and a ORDER IS TO BE RECEIVED u/s 171 (1) from the officer. (Pratically i have not received or heard of anybody getting the written order from the officer) for a full partition.

Querist : Anonymous

Querist : Anonymous (Querist)

07 February 2012 please some more replies are awaited

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
Follow

20 July 2025 Here’s a clear summary based on your query about partial partition of HUF:

Can an HUF be partially parted out?
No, partial partition of an HUF is not allowed as per Income Tax laws.
This is supported by Section 171(9) of the Income Tax Act, which states that partition must be complete and final. Partial partition (where only some members separate and others remain) is not recognized.
What does this mean practically?
If a son wants to separate his share and give it to his mother alone, this is not legally treated as a partial partition.
The HUF continues as a single entity for tax purposes, and the income is assessed accordingly.
A full partition requires all coparceners to divide the assets and dissolve the HUF’s undivided status completely.
Formalities involved:
To make a partition recognized by the Income Tax department, you must:
Make an application under Section 171(1) to the Assessing Officer (AO).
Obtain an order from the AO recognizing the partition.
However, practically, such orders are rarely issued, and often the partition is accepted based on declaration and evidence.
Summary:
Partial partition (son separating his share and giving to mother) is not legally valid.
Only a complete partition of the HUF where the entire HUF is dissolved or divided among all coparceners is recognized.
Until then, the HUF remains a single taxable entity.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now