Huf

one karta = one huf.

an individual can be karta of only one huf at a time.

  This notion is wrong , in mumbai , in fort area, kandivali, borivali,  I have seen differeent name plates within a buiding , or group of buildings having owners as HUF A with XXX as karta , HUF B with XXX as karta , HUF C with XXX as karta , HUF D with XXX as karta , HUF E with XXX as karta , HUF F with XXX as karta

  This notion is wrong , in mumbai , in fort area, kandivali, borivali,  I have seen differeent name plates within a buiding , or group of buildings having owners as HUF A with XXX as karta , HUF B with XXX as karta , HUF C with XXX as karta , HUF D with XXX as karta , HUF E with XXX as karta , HUF F with XXX as karta

as far as i know and according to prov. of the act., there is possibility of a HUF within a HUF but not diff. HUF with same karta.

 Provison as per IT act is clear , one person from a family can form several entities = HUF , he being karta of same and all other ones, and IT authorities do issue diffrent PAN Nosand cards to  all those HUF

pls enlighten with the relevant sections of it act. it wud be pleasure learning something new.

Please gather information regarding names of huf , their karta and members and then analyse the situation. Our answers are based on law unlike your queries which is based on a fishing expedition.

one karta can make only one HUF

however he can be karta of other HUF( in case of demise of original karta) where he was a  coparcener, 

huf formation cannot be under one (karta) will and if any source is for welfare of family...it includes all his descendants incl his wife but not his sisters. If a person get funds from Another forefathers or in different combination with brothers and sisters he can be karta of another hug also. This happens only in joint business property and one cannot create huf excluding family members as name itself suggest undivided family....is common funds and otherwise litigation arises byclaim of other family members and descendants.

Is. ...he could not exclude his sons and descendants from Huf at his will. All descendants are automatically included by birth.

 What has been enacted in IT law,--as far as HUF creation with same Karta -( must be a married person ) , the same   has been practised by accountant fraterneity ( consultants )  , and after due diligence approved   as HUF's as same Karta heading different HUF with diffrent set of family persons as its coparceners /member , and further  IT dept to issue PAN card / cards for  those HUF.

 mind well no one can make a fishing expedition , in such circumstances. as some have pre connocanated  notions that one karta can make one HUF..which is wrong assumption / presumption.

 as per recent judgement from Hon.Supreme Court . A married lady person of a family can form a HUFas Karta., or  either married or unmarried  lady ( must be a member of HUF) can further  head as Karta,  in the case of demise of original Karta ( male person) of existing HUF/s, in that case whether that lady person is elder / younger is im-material.

@ ss dahale ji.... i thought you would give reference to some sections in the act, but in case you didnt do that let me share a link where it is written that multiple huf cant be created by same karta and it is prohibited by law. Kindly go through this link.. https://incometaxmanagement.com/Pages/HUF/23-Concept_of_Multiple_HUFs.H T M L