Income tax exemptions for Hindu undivided families cover qualifying family distributions, compulsory land acquisitions and specified land pooling transfers.

A sum received by a member is excluded if it is paid out of family income or, for an impartible estate, income of the estate belonging to the family, and is not covered by section 99(3) and (4). Land pooling capital gains may be exempt for an individual or HUF transferring a specified capital asset under the prescribed Andhra Pradesh Capital City Land Pooling Scheme. The person must have owned the asset on 2 June 2014 and received possession of the reconstituted plot or land by 31 March 2031.

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