Huf

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Querist : Anonymous (Querist)

08 August 2013 is huf a relative of an indivdual for sec 40A(2)(b)??

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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08 August 2013 From individuals point of view HUF is NOT relative for the purpose of Section 40A(2).

From HUF's point of view, member of the HUF is a relative for the purpose of Section 40A(2).

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