Creation of HUF

There is no formal procedure for creation of a HUF as it is automatically created.To form a HUF, the family must have at least two members, of which at least one person is to be male. A HUF can also consist of female members, being the wives and unmarried daughters of the male members.

It has to be created in the name of Karta, the manager / head of the family. Hence, after demise of father, it is not possible to create on his name. It can be created on the elder male member of the family.

THANKS,

To begin with, you may apply for a PAN to create an HUF formally for IT purposes.