India: Family and Matrimonial

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Welcome to the Mondaq Family and Matrimonial homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Divorce, Family Law, Wills and Estate Planning.
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Understanding The Treatment Of An HUF Under The Income Tax Act, 1961
A Hindu Undivided Family (HUF) is a unique legal institution recognised under Hindu personal law, arising from the joint status of a family, rather than any formal act of creation. It is ordinarily constituted of every person lineally descended from a common ancestor, together with their wives, sons, and unmarried daughters. Within this structure, a coparcener refers to a member who acquires an interest in joint family property by birth and has the right to seek partition.
India Tax
Fox & Mandal
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