Huf assessment

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

09 October 2013 KIND ATTN. SIR
AN HUF ASSESSEE HAVING AGRI INCOME AND DAIRY INCOME WISHES TO FILE HIS IT RETURN FROM THE AY 2009-10 ONWARDS AND UPTO AY 2013-14.
IN THIS CASE IT RETURN FOR THE AY 2009-10, AY 2010-11, AY2011-12 CAN BE FILED ONLY THROUGH MANUAL RETURNS AND FOR THE AY 2012-13 AND 2013-14 CAN BE OPTED FOR E-FILING MODE.
KINDLY CLAIFY WITH REGARD TO DELAYED FILING OF RETURN WILL CAUSE ANY ISSUES .

HUF WAS CREATED WITH DOI AS 23/04/1969 AS DATE OF MARRIAGE IN THE YEAR AUGUST 2013
WITH REGARDS
CA.P.SHANGAR

CA UMESH DULAL

CA UMESH DULAL (Expert)
Follow

09 October 2013 As the HUF is having only agri income (dairy income if huf owns animals) and it is exempted from tax, so no need to file return of income if the HUF had not any other taxable income above the taxable limit.

You can file the return of income only for AY 2012-13 and AY 2013-14 either by electronically or other wise.

As far as date of creation of HUF is concern, HUF can only be formed only after marriage of male person not from the date on which his is born