15 July 2019
After the demise of father, we want our mother to be karta of HUF (even though all the coparcener even male is adult). 1. Is it possible for female to become karta of HUF in this case? 2. What is the procedure for change of Karta in PAN? 3. Form 49A for correction of PAN data does not provide any option for specifying the change of name of karta. It provide the column for signature mismatch not change of name. Also no provision is made for submission of death certificate of existing Karta.
06 July 2024
Here are the answers to your queries regarding the Hindu Undivided Family (HUF) and changing the Karta:
1. **Female as Karta of HUF:** - Traditionally, under Hindu Law, the position of Karta in an HUF is typically occupied by the eldest male member. However, in recent years, there have been legal precedents where a female can become the Karta of an HUF, especially in cases where there are no adult male members or in situations like yours where all male members are adults. The Supreme Court has recognized the right of a female to manage an HUF as Karta under certain circumstances. Therefore, it is possible for your mother to become the Karta of the HUF if all adult male members of the family consent to this arrangement.
2. **Procedure for Change of Karta in PAN:** - Changing the Karta details in the PAN card involves a few steps: - **Form 49A:** As you mentioned, Form 49A is used for making corrections to PAN data. While it may not specifically mention "change of Karta," you can use this form to update the details of the current Karta with the new details of your mother. - **Supporting Documents:** You will need to provide supporting documents such as a copy of the death certificate of the previous Karta (your father), proof of identity and address of the new Karta (your mother), and any other documents as required by the PAN application guidelines. - **Submission:** Fill out Form 49A with the updated details, attach the necessary documents, and submit it to the authorized PAN service provider or upload it online through the NSDL or UTIITSL portal.
3. **Special Considerations:** - While Form 49A may not explicitly mention changing the name of the Karta, you can use it to update the details of the Karta from your father to your mother. Ensure all required documents are correctly attached and that the form is filled out accurately to avoid delays in processing.
If you encounter any specific challenges or further questions during the process, it might be beneficial to consult with a legal advisor or a tax professional who can provide guidance tailored to your specific situation and ensure compliance with all legal requirements.
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