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    <title>Doctor as karta of HUF</title>
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    <description>Personalized professional services provided by a member (such as a doctor) are treated as that member&#039;s personal income and generally cannot be attributed to the HUF. The HUF may, however, operate a business or clinic whose income belongs to the HUF, and the Karta may receive compensation from that HUF business; diversion of income that essentially represents an individual&#039;s specialized professional skill to the HUF is subject to challenge by tax authorities.</description>
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