Hindu undivided family concept as taxable unit distinct from coparcenary under Hindu law, defining membership and origin.

The term Hindu undivided family for income-tax purposes denotes the joint family concept under Hindu law, comprising lineal descendants with their wives and unmarried daughters, and functioning as a taxable unit distinct from a narrower coparcenary of male birth-right holders; the joint family is a legal construct not created by private act except by adoption.

---

---

---