{"id":1592,"date":"2013-09-26T10:15:29","date_gmt":"2013-09-26T04:45:29","guid":{"rendered":"http:\/\/www.itatonline.org\/articles_new\/?p=1592"},"modified":"2013-10-04T23:48:23","modified_gmt":"2013-10-04T18:18:23","slug":"a-treatise-on-the-tax-implications-of-hindu-undivided-family-huf","status":"publish","type":"post","link":"https:\/\/itatonline.org\/articles_new\/a-treatise-on-the-tax-implications-of-hindu-undivided-family-huf\/","title":{"rendered":"A Treatise On The Tax Implications Of Hindu Undivided Family (HUF)"},"content":{"rendered":"
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\"Shri.<\/div>\n

A Treatise On The Tax Implications Of Hindu Undivided Family (HUF)<\/p>\n

Shri. K. C. Singhal, Advocate, VP, ITAT (Retd)
\n The law on taxation of HUFs is a complicated branch of legislation and requires expert knowledge of Hindu Law. The author, a former Vice-President of the Tribunal & now a practicing advocate, has carefully analyzed all the important judgements on the subject and explained the nuances and fine points of the law with particular emphasis on the recent amendments to the Hindu Succession Act 1956\n<\/div>\n

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Link to download this article in pdf format is at the bottom<\/a><\/span><\/div>\n<\/p>\n

Hindu Law has been discussed by various authors in the light of various judgments of courts. The said law stands amended by various enactments. This discussion would deal with the various aspects of Hindu Law which are relevant for the purpose assessment of income and wealth in the status of Hindu Undivided Family (HUF) as well as the impact of the provisions of Hindu Succession Act 1956 as amended by Hindu Succession (Amendment) Act 2005 which are relevant for the purpose of assessment of income and wealth in the status of HUF under Income Tax Act 1961. Firstly, would be discussing the legal position under the original Hindu law and then discuss the impact of the relevant provisions of Hindu Succession Act 1956.<\/u><\/p>\n<\/div>\n

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