Date of Formation of HUF?

Hi Kailash ! First of all, HUF is created by status (birth) and not by agreement or contract. Therefore, there cannot be an agreed date of formation of HUF. An HUF is in existence even if a PAN has not been obtained. It comes into existence as soon as a child is born in the family (both male child and female child included). Hence the date of creation of HUF is the date of birth of the first child of the family.

mr. sandeep is right