Hindu undivided family taxation treats family income separately while clubbing income from converted individual property with the individual.

Where a member converts separate property into HUF property or transfers it without adequate consideration, income from the converted property is treated as the member's income rather than the HUF's. Following a subsequent partition, income attributable to the portion received by the member's spouse is also clubbed with the member's income, as applicable; the relevant income is excluded from the HUF's or spouse's income to avoid double taxation. Property includes sale proceeds and substituted assets, and income includes loss.

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