If member receives any amount from karta without there being a partial or total partition of huf, then it'll be taxable in the hands of member bcoz karta does not fall under the definition of relatives. if karta receives from members there's no tax implications
HUF receive gift from anyone. If it gives gift then it will be considered as partial partition. If self acquired property of member is transferred to HUF then income from transferred property will be clubbed in the income of such transferor.
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