Dissolution of Huf

1. Dissolution of HUF can be done by entering into deed of partition for division of properties by metes and bounds

2) It should be duly stamped and registered.

3) In the case of total or complete partition, the Hindu Undivided Family ceases to exist as such and therefore, where there is a proper claim for partition and where the same is accepted by the AO, the Hindu Undivided Family ceases to be assessed as an HUF after the date of total partition.

4) Where complete partition takes place and some property is divided among the persons entitled to the share on partition, the income from the partitioned assets is liable to be assessed in the hands of the smaller branches of the HUF formed by the coparceners of a bigger Hindu Undivided Family

5) One can enter into memorandum of family arrangement recording the partition in case there is no immovable property.