joint hindu family

The term 'Hindu Undivided Family' has not been defined under the Income Tax Act.

It is defined under the Hindu Law as a family that consists of all persons lineally descended from a common ancestor, including wives and unmarried daughters. This means membership of a HUF does not come from a contract but from status of the person in such families.

A HUF cannot be formed by a group of people who do not constitute a family. Lineal descendents with a common ancestor is a must.

The family is headed by a senior person called a 'Karta', usually the oldest male or female, who makes decisions on economic and social matters on behalf of the entire family. The patriarch's wife generally exerts control over the household and minor religious practices and often wields considerable influence in domestic matters. Family income flows into a common pool, from which resources are drawn to meet the needs of all members, which are regulated by the heads of the family.

here are various aspects of Hindu law relevant for the purpose assessment of income of HUF with Hindu Succession Act 1956 and Income Tax Act 1961 and wealth in the status of HUF, as well as the impact of the provisions of Hindu Succession Act 1956 as amended by Hindu Succession (Amendment) Act 2005 relevant for the purpose of assessment of income and wealth in the status of HUF under the Income Tax Act 1961.

In the case of Surjit Lal Chhabra 101 ITR 776 SC, joint family and undivided family are synonymous: "A joint Hindu family consists of persons lineally descended from a common ancestor and includes their wives and unmarried daughters. The daughter, on marriage, ceases to be a member of her father's family and becomes a member of her husband's family."

In 2016, a judgment of the Delhi High Court ruled that the eldest female member of a Hindu Undivided Family can be its 'Karta' (manager).

Refer:   1. hindu-undivided-family-meaning-and-benefits

2.   business-organisations/joint-hindu-family-business

3.  incometaxindia/i-am/huf.

4. tax/hindu-undivided-family-huf

5.    /indian-law/a-hindu-joint-family-setup