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Question ID : 40421

Members of HUF

Who can be Members of a HUF? Whether son's wife is eligible to become Member of a HUF ?

Posted by AJAY JAIN on Oct 07, 2019

Filed Under DIRECT TAXES

Answer ID : 80200

Membership to a HUF is possible only by birth. Traditionally speaking, a Hindu undivided family or a joint Hindu family thus consists of all males lineally descended from a common ancestor, their wives and unmarried daughters and daughters-in-law. (w.e.f.9th September,2005 daughter also by birth become a coparcener). But son’s wife is a member of HUF but can’t become a coparcener. And further, Though a Hindu widow cannot be a coparcener, she has coparcenary interest and she is also a member of the coparcenary by virtue of the rights conferred on her under section 3(2) of the Hindu Women’s Right to Property Act, 1937- CED v. Alladi Kuppuswamy, (1977) 108 ITR 439, 450 (SC)

Posted by CA PRASHANTH KATTA on Oct 09, 2019
Answer ID : 80201

HUF COMES INTO EXISTANCE BY WAY OF RELATIONSHIP OF BIRTH. FATHER IS KARTA AND ALL LINEAL DESCENDANTS ARE MEMBERS. WHO TAKE MEMBERSHIP BY BIRTH.SON'S WIFE IS NOT TAKING MEMBERSHIP BY BIRTH.SHE IS MEMBER OF HER FATHER'S FAMILY.THEREFORE SON'S WIFE IS NOT MEMBER OF HUF.

Posted by KAMLESHBHAI VADILAL MEHTA on Oct 09, 2019