Hindu Undivided Family income rules: treatment of transfers, member remuneration, and tax planning devices for computation. Computation of HUF income treats transfers of a self acquired property to the HUF for inadequate consideration as the transferor's income; receipts by a member from family income are exempt; fees arising from investments funded by the HUF paid to a member as director or partner are HUF income, whereas remuneration for personal services remains the member's income. Remuneration paid by the HUF to the Karta or members is deductible only if under a bona fide agreement, expedient for the family business, and reasonable; salaries may be deductible where commercially expedient and services benefit the family.