Hindu Undivided Family status may attach to ancestral or partitioned property despite a single male member, affecting tax assessment. Where property is ancestral or joint family property or could become so on emergence of another coparcener, it should be regarded as belonging to a Hindu Undivided Family for assessment purposes even if only one male member exists, provided there is a female entitled to an interest; however, an unmarried individual or a widower who acquires joint family property on partition and has no persons entitled to claim against his estate will not ordinarily constitute a Hindu Undivided Family for tax assessment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Hindu Undivided Family status may attach to ancestral or partitioned property despite a single male member, affecting tax assessment.
Where property is ancestral or joint family property or could become so on emergence of another coparcener, it should be regarded as belonging to a Hindu Undivided Family for assessment purposes even if only one male member exists, provided there is a female entitled to an interest; however, an unmarried individual or a widower who acquires joint family property on partition and has no persons entitled to claim against his estate will not ordinarily constitute a Hindu Undivided Family for tax assessment.
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