Relatives of HUF

there's nothing written in this regard so not sure..but i firmly believe that HUF being a artificial person can not have relatives... 

Dear Sir,

I also think that the term "Relative" can be used with respect to an Individual only as far as Sec 56 is concerned..

There are no relatives for HUF. The Karta or even the members are not the relatives of the HUF.

Originally posted by : Amir
	Dear Sir, I also think that the term "Relative" can only be used with respect to an Individual only as far as Sec 56 is concerned..

Ya the above statement is cent percent right

the relative of HUF are

there member & the relative of member u/s 56

The term relative is only and only used in the context of Individual, there is no such exemption for the HUF.

Even Section 56 defines relative as under:

For the purposes of this clause, “relative” means—

         (i)   spouse of the individual;

        (ii)   brother or sister of the individual;

      (iii)   brother or sister of the spouse of the individual;

       (iv)   brother or sister of either of the parents of the individual;

        (v)   any lineal ascendant or descendant of the individual;

       (vi)   any lineal ascendant or descendant of the spouse of the individual;

     (vii)   spouse of the person referred to in clauses (ii) to (vi)

 So no relatives for HUF

Originally posted by : PRADEEP & SUDHIR JI
	the relative of HUF are   there member & the relative of member u/s 56

KEEP your CORRECT views with u only... 

dear sir

as far as huf relatives are concernedi think there are no relatives for huf and in the act the word relative use always in the context of an individual.members of huf in their personal capacity have some relatives but there are no relatives for huf in income tax act.