CAN HUSBAND AND WIFE OPEN HUF

As per the income tax act ,one husband and wife ,there are no children will open the HUF or Not?
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Quick Summary
This discussion addresses whether a husband and wife, without children, can establish a Hindu Undivided Family (HUF) for income tax purposes. The general consensus and interpretation of the Income Tax Act suggests that a HUF cannot be created solely by a married couple. It typically requires at least two lineal descendants to form.

In my opinion no... husband and wife can't create an huf
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