Hindu Undivided Family (HUF) - Formation, Management and Taxation

As amended by
»    Finance Act, 2024
..............................................................................................................................................
Description
I present with pleasure the Thirteenth edition of the book on formation, management and taxation of Hindu Undivided Family. I hope that this book will work as practical guideline for readers of the book on all matters related to Joint Hindu Family and taxation thereof. I have completely revised this book as per Finance Act, 2022 and by including some more case laws and related matters. In this book, we have given detailed analysis of all codified Hindu Laws supported by the judgments of the Supreme Court and various High Courts. However, there are number of judgments available on the matters but in this book we are giving only those judgments which are less controversial and practical for taxation purposes. Old judgments which are not applicable with current law have not been reproduced to avoid confusion. The book contains provisions on taxation matters necessary for HUF for computation of taxable income, TDS and other matters. ITR forms applicable to HUF have been given. Various types of formats have been given at appropriate places for creation/declaration of HUF, partition of HUF and adoption etc. Amendments made by the Finance Act, 2022 have been given effect at appropriate places.
..............................................................................................................................................

Contents
Chapter 1     Who is Hindu
Chapter 2     Hindu Undivided Family (Concept and Creation)
Chapter 3     Coparcener
Chapter 4     Karta
Chapter 5     HUF and Property
Chapter 6     Partition
Chapter 7     Family Arrangement
Chapter 8     HUF and Business
Chapter 9     Residential Status of HUF and Taxability
Chapter 10   HUF and Taxation
Chapter 11   Assessment of Hindu Undivided Family
Chapter 12   Tax Deduction at Source
Chapter 13   Hindu Succession
Chapter 14   Hindu Marriages
Chapter 15   Adoption and Maintenance
Chapter 16   Minority and Guardianship
Chapter 17   Frequently Asked Questions
Appendix 1   Rates of Tax
Appendix 2   Return Froms With ITR V/Acknowledgment
..............................................................................................................................................
Author Details
CA. Pawan K. Jain M.com, FCA, DISA (ICA) is a Practicing Chartered Accountant engaged in the consultancy on taxation matters, project finance and other related matters. He is engaged in providing consultancy from concept to commissioning for agro based and food processing industries. He is having practical experience of more than 16 years on these matters. Mr. Jain has authored several books for professionals on topics related to direct taxes. Mr. Jain is vice Chairman of the Institute of Corporate Directors of India, a non profit making organization working for corporate governance.
..............................................................................................................................................