https://www.taxtmi.com/caselaws?id=49226 For income-tax purposes under the Indian Income-tax Act, 1922, an assessable entity must exist when income accrues, and a Hindu undivided family is not treated as arising from the date of conception of a son. The doctrine that an unborn son has rights in joint family property is a special rule of Hindu law protecting proprietary interests, but it does not control identification of the assessee under sections 3, 4 and 22. Income accruing before the child's birth remained taxable in the hands of the individual, because no Hindu undivided family existed at that time. en-us Mon, 29 Nov 1965 00:00:00 +0530 Mon, 18 Aug 2014 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49226 For income-tax purposes under the Indian Income-tax Act, 1922, an assessable entity must exist when income accrues, and a Hindu undivided family is not treated as arising from the date of conception of a son. The doctrine that an unborn son has rights in joint family property is a special rule of Hindu law protecting proprietary interests, but it does not control identification of the assessee under sections 3, 4 and 22. Income accruing before the child's birth remained taxable in the hands of the individual, because no Hindu undivided family existed at that time. Case-Laws Income Tax Mon, 29 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49226