https://www.taxtmi.com/caselaws?id=6457 A Hindu undivided family can exist with a single male member, his wife and unmarried daughter, because Hindu law treats the family as wider than a coparcenary and recognises female members by sapindaship. However, self-acquired property thrown into the common stock by that sole male member does not, in this setting, become family income in the hands of the family for tax purposes. Until a son is born or adopted, the wife and daughter have only maintenance rights, so the income from such property remains assessable as the individual income of the assessee. en-us Mon, 06 Oct 1975 00:00:00 +0530 Fri, 21 Feb 2025 17:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6457 A Hindu undivided family can exist with a single male member, his wife and unmarried daughter, because Hindu law treats the family as wider than a coparcenary and recognises female members by sapindaship. However, self-acquired property thrown into the common stock by that sole male member does not, in this setting, become family income in the hands of the family for tax purposes. Until a son is born or adopted, the wife and daughter have only maintenance rights, so the income from such property remains assessable as the individual income of the assessee. Case-Laws Income Tax Mon, 06 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6457