HUF can be a partner in Firm?

A Hindu Undivided Family (HUF) cannot directly become a partner in a partnership firm as only individuals can enter into such agreements. However, an HUF can participate through its Karta, who acts on its behalf. While the Karta has the same rights and responsibilities as any other partner, salary received by the Karta for the HUF is taxable in the Karta's hands, and interest on capital is taxable in the hands of the HUF itself.