How to start huf

Hi

I had one query related to my client,

My Client has recevied the receipt from sale of agriculture land in family partion as his father's family share

Now from the sale proceeds he has purchased a property in the Joint name of him and his mother

and in the family they have only two members he himself and his mother

Now whether the income from newly purchased property is taxable individually to him and his mother or it can be taxed as HUF property?

and in whom's name HUF should be formed?

thanks

CA Manish Sachdeva