HUF Formation and death of Karta

Hi Tapas,

Great questions on HUF formation and succession! Here are the detailed answers:

1. Can a Mother, Son, and Daughter-in-Law form an HUF?

• No, an HUF (Hindu Undivided Family) is traditionally formed by a common ancestor and his male descendants.

• The key members of an HUF are usually the Karta (head, usually eldest male member), co-parceners (male descendants), and their wives.

• Women cannot be Karta or co-parceners but are coparceners by birth as per the Hindu Succession Act, 2005 (in case of daughters).

• So, an HUF cannot be formed just by mother, son, and daughter-in-law. The mother alone cannot form an HUF with son and daughter-in-law.

• Typically, the father or grandfather is the Karta, with his male descendants forming the HUF.

2. After death of Karta, what happens to the HUF name and PAN?

• When the Karta dies, the HUF continues to exist as a separate legal entity.

• The eldest adult male coparcener becomes the new Karta. If eldest male is minor, the next adult male can act as Karta.

• The name of the HUF does NOT change on death of Karta. It remains the same family name (for example: "Tapas Samadder HUF").

• The PAN of the HUF remains the same as it is tied to the HUF entity, not the individual Karta.

• Only the Karta changes, but HUF’s PAN does not change.

Summary: