https://www.taxtmi.com/circulars?id=10210 Where property is ancestral or joint family property or could become so on emergence of another coparcener, it should be regarded as belonging to a Hindu Undivided Family for assessment purposes even if only one male member exists, provided there is a female entitled to an interest; however, an unmarried individual or a widower who acquires joint family property on partition and has no persons entitled to claim against his estate will not ordinarily constitute a Hindu Undivided Family for tax assessment. en-us Mon, 08 Jul 1974 00:00:00 +0530 Sat, 11 Jun 2011 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10210 Where property is ancestral or joint family property or could become so on emergence of another coparcener, it should be regarded as belonging to a Hindu Undivided Family for assessment purposes even if only one male member exists, provided there is a female entitled to an interest; however, an unmarried individual or a widower who acquires joint family property on partition and has no persons entitled to claim against his estate will not ordinarily constitute a Hindu Undivided Family for tax assessment. Circulars Income Tax Mon, 08 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10210