| Question And Answer | |
|---|---|
| Subject: | FEMALE HUF KARTA |
| Category: | General Law, Income-Tax |
| Querist: | Hardik Gopani |
| Answered by: | Advocate Shashi Ashok Bekal |
| Tags: | Female, HUF, Income derived from HUF, karta of HUF |
| Date: | November 21, 2023 |
Can wife become karta in HUF in presence of her husband?
There is no law that mandates that the male head has to be the Karta. Karta is the manager of the HUF. The Karta, with the consent of the other member, can even step down and let someone else manage the affairs of the Hindu Undivided Family [Narendra Kumar J. Modi v. CIT (1976) 105 ITR 109 (SC)]. However, it is essential that only a coparcener, and not a member can become a Karta. [CIT v. Govindram Sugar Mills AIR (1965) 57 ITR 510 (SC)]. As the wife is only a member and not a coparcener she cannot be the Karta in the presence of other coparceners.
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