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Regarding huf

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10 February 2012 Dear Friends,


One Lady named 'Mrs. X' had 3 sons and 3 daughters all the sons were seperated elder daughter (divorcee) and youngest daughter (Unmarried) living with me, my husband has expired, he didn't form the HUF in his name.

Now, She want to know whether She can form the HUF or not? And who will be the members of HUF? She don't want to be her sons as a members of HUF. Is it possible.

Thanks for reading my post......

11 February 2012 huf is headed by karta, who can be only male. at least one male member shud be there.

11 February 2012 Female members are not treated as coparceners of the HUF though they may be member of the joint family, the rights to became a manager depends upon the fundamental factthat the person on whomthe right devoved was a coparcener of joint family.
SC has held in case of CIT Vs Seth Govindram Sugar Mills ( AIR 1966 SC 24) that widow can not be karta of HUF




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