| Question And Answer | |
|---|---|
| Subject: | HUF Succession |
| Category: | Income-Tax |
| Querist: | Pravinchandra Mehta |
| Answered by: | Law Intern |
| Tags: | HUF |
| Date: | July 19, 2026 |
If karta of HUF expires and only one co-parcener, son, survives, what can be done by the surviving co-parcener [son]?
There is also HUF of son.
can HUF continue to exist?
what are the Income tax implications?
TIA
The HUF will not automatically dissolve on death of the Karta because the son will become the new Karta. The “family” will continue even with only one coparcener. The son’s own HUF will continue independently.
Alternatively, the son can opt for a full partition and dissolve the HUF.
Even if the HUF continues, the deceased’s share will be deemed to have devolved upon his widow and children. This will be exempt as inheritance.
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