• A Hindu Undivided Family (HUF) is a specific form of family organization recognized under Hindu law in India. It represents a joint family structure that includes all persons lineally descended from a common ancestor, along with their wives and unmarried daughters. The concept of an HUF is primarily governed by the Hindu Succession Act, 1956, and it holds significance in matters of inheritance, succession, and taxation.

    Here are key points that help define the meaning of a Hindu Undivided Family:

    1. Common Ancestor:

    • An HUF is formed around a common male ancestor from whom all family members, known as coparceners, are lineally descended.

    2. Joint Family Structure:

    • It represents a joint family structure where multiple generations of a family live together, share common resources, and collectively manage family affairs.

    3. Members of HUF:

    • Members of an HUF include the head of the family (Karta), his sons, his son’s sons, and so on. The family unit also extends to include wives and unmarried daughters.

    4. Karta:

    • The Karta is the head of the HUF and is typically the senior-most male member. The Karta plays a central role in managing the family’s affairs and representing the family in legal and financial matters.

    5. Coparceners:

    • Coparceners are members of the HUF who have a right to the ancestral property by birth. Traditionally, only male descendants were considered coparceners, but amendments to the Hindu Succession Act in 2005 extended coparcenary rights to daughters as well.

    6. Ancestral Property:

    • Ancestral property is a key feature of HUF. It includes property inherited up to four generations of male lineage. Coparceners have a share in the ancestral property.

    7. HUF as a Legal Entity:

    • An HUF is considered a distinct legal entity for certain purposes, especially in the context of income tax. It can have its own PAN (Permanent Account Number) and file income tax returns independently.

    8. Partition:

    • Coparceners have the right to seek a partition of the HUF property. Partition results in the division of property among the coparceners, and each member becomes entitled to a share.

    9. Tax Implications:

    • HUFs have specific tax implications. They are eligible for separate tax benefits, and their income is taxed independently.


    The concept of the Hindu Undivided Family reflects the cultural and legal traditions within Hindu society in India. It provides a framework for joint family living, succession planning, and the collective management of family assets. The legal and tax implications associated with HUFs make them an important consideration for families in India.