creation of HUF

My client's family  consist of himself, his two married daughters, three married sons and each son is having one minor unmarried son and one minor unmarried daughter. At present there is no HUF in existence. Now I want to creat HUF. I am planning to create FOUR HUFs. One for himself in which he and his spouse and his married sons and son's wife including their minor son and daughter shall be the members and rest three HUFs will be smaller HUF of his three married sons. I would like to know whether the later three HUF (Smaller) will be treated separate entity for tax purpose or not ? what precaution should we take to claim separate taxable entiry of the three smaller HUF. I have studied and came to know that a partition of HUF creates a nucleus of family or ancestral property and a new HUF or a branch is thereby created. It means that for making smaller HUF as a taxable entiry partition of bigger HUF is essential? As I am creating HUF simultaneousely how partition can be made initially? Is there any legal way in this regard.