Doctor as karta of HUF

[MANOJ JAIN]

I would like to discuss the issue of income of HUF. Can the Karta of HUF give professional services on behalf of HUF and hence earn income for HUF. For example, a doctor provides his services at some place in his capacity as a Doctor and proprietor of his firm. Can he provide the same services in the capacity of Karta of his HUF at any other place. Here my contention is, that,if an individual can provide his services as Karta, to run the business owned by HUF, then the same position may be applied to a proferssional and he should not be barred from providing the medical services in the capacity of Karta. Can anyone throw some light with his expert views. I would be obliged. Thanks and regards Manoj Jain

AI Summary

Personalized professional services cannot be attributed to the family entity; HUF may own a clinic but personal fees remain individual.
Personalized professional services provided by a member (such as a doctor) are treated as that member's personal income and generally cannot be attributed to the HUF. The HUF may, however, operate a business or clinic whose income belongs to the HUF, and the Karta may receive compensation from that HUF business; diversion of income that essentially represents an individual's specialized professional skill to the HUF is subject to challenge by tax authorities.