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Huf

Prathamesh P. Shende (Student) (46 Points)

04 February 2013

Can a divorcee(female) form an HUF alongwith her 2 sons??

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9 Replies

Urvashi Saini (Difference between Peak Performers & everyone else is what "everyone else" thinks) (1494 Points)
Replied 04 February 2013

If Karta is Her Elder son.. then yes.. Cuz I have read that Karta must be male...

Dheeraj (Learner) (1100 Points)
Replied 04 February 2013

Yes, but the Karta will be Major Son

CA. Anuj Gupta (Practices in NRI Int.Tax FEMA TP FDI/FIPB & FCRA) (7014 Points)
Replied 04 February 2013

Well according to me the answer should be NO .

Anuj

Urvashi Saini (Difference between Peak Performers & everyone else is what "everyone else" thinks) (1494 Points)
Replied 04 February 2013

Originally posted by : CA. Anuj Gupta
	Well according to me the answer should be NO .

Why sir???

Prathamesh P. Shende (Student) (46 Points)
Replied 08 February 2013

According to me now Karta need not be a Male..because according to new provisions all female HUF is also possible..but this is in the case of an existing HUF where suppose the male karta dies and there is no other male member.

However, i'm not sure about starting an HUF without a husband..still require clarification on this issue.

Prathamesh P. Shende (Student) (46 Points)
Replied 08 February 2013

Originally posted by : CA. Anuj Gupta
	Well according to me the answer should be NO . Anuj

sir can u please explain in brief on this issue ?

(Guest)

Can a female also be a karta of HUF. My father was the karta of our HUF. Now he is no more. Can my mother become the karta?
Anagha Deshpande

Yes, a female can become a karta, but only when the male members are minors or are not in a position to manage the affairs and give a declaration to that effect and seek the permission of the Department to allow the female to manage. Champa Kumari Singhi v Revenue (1962) 46ITR81 (Cal).

Moreover, when an existing HUF is reduced to only female members, it can still continue as an HUF with one of the females as a karta. This is in view of the existence of the potential coparcenary as any widow may, in future, induct a coparcener into the family by adoption. CIT v RM AR AR Veerappa Chettiar (’70) 76ITR467 (SC).

Abha gupta (student (cs final/ trainee)) (216 Points)
Replied 09 February 2013

yes, she may form a HUF, but she will perform her duy tll their child become major......

CA. Anuj Gupta (Practices in NRI Int.Tax FEMA TP FDI/FIPB & FCRA) (7014 Points)
Replied 09 February 2013

my simple question is that HUF stands for Hindu Undivided Family, whether can we call this situation as an HUF.Here whether there will be two HUF's if the husband keeps one child.

My understanding of law is that there should be an undivided family and if after the divorce the family doesn't remain undivided then how can you form an HUF.

Anuj

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