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Partition of huf on death of karta

caronak (Manager) (42 Points)

05 June 2019

If the HUF consists of Karta, Wife and Three married daughters; whether 3 married daughters are members of the HUF?

Now, the Karta dies leaving behind the wealth in the name of HUF. Now, what will be the position of the HUF.

Kindly confirm if the HUF will sustain or will have to be dissolved. Can the wealth of the HUF be distributed amongst the 3 married daughters on compulsory dissolution with the wife as consenting party?

If there is no requirement of compulsory partition; can wife opt for full partition and distribute the wealth of HUF amongst the 3 married daughters?

Pl guide on the above matters in light of Income Tax Provisions and other provisions of the HUF laws.

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3 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (195467 Points)
Replied 06 June 2019

As per amendment in Hindu succession act, 2005, the marital status of daughters as on Sept 2005, is required.

1 Like

caronak (Manager) (42 Points)
Replied 23 October 2019

They were unmarried till Sept, 2005.

CA. Nirmal Ghorawat (Owner) (633 Points)
Replied 26 March 2021

HUF can continue with Mother as Karta and Daughters as coparceners, if they so opt for.

My post Partition of HUF : https://www.canirmalg.com/2017/04/22/partition-of-a-hindu-undivided-family/

If they opt for partition, Memorandum of Confirmation of Total Partition may be prepared after total partition by metes and bound and filed with the Assessing Officer to claim partition u/s 171 of the Income Tax Act, 1961.