Hindu joint family
A Hindu joint family or Hindu undivided family is an extended family arrangement prevalent among Hindus throughout the Indian subcontinent, particularly in India, consisting of multiple generations of lineal male descendants from a common ancestor, living in the same household with the wives and unmarried daughters of these descendants.
Hindu Undivided Family (‘HUF’) is treated as a ‘person’ under section 2(31) of the Income-tax Act, 1961. HUF is a separate entity for the purpose of assessment under the Act. Except for Kerala, HUF is recognized throughout India.
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