Consequence of Amendment made by Hindu Succession (Amendment) Act, 2005 – rights & liabilities of a daughter member

  • Daughter shall be a Coparcener of Hindu Family Property.
  • If a Hindu dies, the coparcener property shall be allotted to the daughter as is allotted to sons.
  • If a female coparcener dies before partition, then children of such coparcener would eligible for allotment assuming a partition had taken place immediately before her demise.
  • No recovery is made for ancestors dues from son, grandson, or great grandson by applying doctrine of pious obligation.
  • A female member can also seek partition of the dwelling house where the family resides.
  • A widow of a pre-deceased son even though remarried is now eligible for share in property as legal heir of the pre-deceased son of the family.
  • A female can also dispose of her share in coparcenery property at her own will.

Expenses incurred on Marriage of a Daughter by HUF

Even daughter has become coparcener after Amendment of Hindu Succession Act, 1956, but marriage of daughter still an obligation of the Family under Hindu law.

Thus, reasonable amount of gift given on her marriage should not objected by the male coparcener.

Devolution of Interest in Co-parcenary Property

Section 6 as substituted by the Hindu Succession (Amendment) Act, 2005.

Section 6(1) provides that w.e.f. 06/09/2005, in a joint Hindu family governed by the Mitakshara law, the daughter of coparcener shall by birth become a coparcener in her own right in the same manner as the son. She shall have the same rights in the coparcenery property as she would have had if she had been a son and she shall be subject to the same liabilities in respect of the said coparcenary property as that of a son.

Section 6(2) of the new post amendment section 6 provides that any property to which a female Hindu becomes entitled by virtue of sub section (1) shall be held by her with the incidents of coparcenary ownership. And property is capable of being disposed of by her by testamentary disposition.

(Source – Book on Practical Aspects of Tax Audit, TDS, HUF & Capital Gains  written by CA Agarwal Sanjay ‘Voice of CA’ & Team)

Section 6(3) provides that

–    Where a Hindu dies after the commencement of Hindu Succession Act 2005, his interest in the property of joint family, Shall devolve by testamentary of intestate succession.

–    As the case may be, under this Act and not by survivorship, & the coparcenary property shall be deemed to have been divided as if a partition has taken place and, daughter is allotted the same share as son.

–    The share of the pre-deceased son or a pre-deceased daughter, as they would have got had they been alive at the time of partition, shall be allotted to the surviving child of such pre-deceased son or of such pre­deceased daughter. [—- do — with the predeceased child of pre-deceased son or a pre-deceased daughter].

Section 6(4) provides that no court shall recognize any right to proceed against a son, grandson, or great grandson for the recovery of any debt due from his father, grand father or great grand father.

Explanation to Section 6(5) provides that partition for the purposes of this section means any partition made by execution of a deed of partition duly registered under the Registration Act, 1908 (16 of 1908) or partition effected by a decree of a court.

Section 6(6) provides that nothing contained in this section shall apply to a partition, which has been effected before the 20-12-2004.

Applicability of I. T. Act in case of deemed partition under section 6 of Hindu Succession Act

For the purpose of partition of HUF, Sec. 6 of Hindu Succession Act would govern the right of the parties, however, so far as the Income Tax Law is concerned, the matter has to be governed by Section 171(1). {CT Vs

Maharani Raj Laxmi Devi (1997) 224 ITR 582 (SC)}

General Rule of Succession – Section 8

The property of male Hindu dying intestate shall devolve as per the provisions given below:-

–                              Firstly amongst the heirs specified in Class I of the schedule.

–                              If no heirs of class I exists than amongst the heirs of Class II.

–                              If no heirs in both classes then amongst agnates of the deceased.

–                              Lastly, if no agnates then amongst the cognates of the deceased.

Class I heir

Son

– Son of Predeceased son.

– Son of Predeceased son of Prede­ceased son.

– Widow

– Widow of Predeceased son

– Widow of Predeceased son of Predeceased son

– Mother

– Daughter

– Son of Predeceased Daughter.

– Daughter of Predeceased Daugh­ter.

– Daughter of Predeceased Son

– Daughter of Predeceased Son of Predeceased Son.

– Son of Predeceased Daughter of Predeceased Daughter.

– Daughter of Predeceased Daughter of Predeceased Daughter.

– Daughter of Predeceased Son of Predeceased Daughter.

– Daughter of Predeceased Daugh­ter of Predeceased Son.

Class II heir

      Father

–        Son’s Daughter’s Son.

–        Son’s Daughter’s Daughter.

–        Brother.

–        Sister.

–        Daughter’s Son’s Son.

–        Daughter’s Son’s Daughter.

–        Daughter’s Daughter’s Son.

–        Daughter’s Daughter’s Daughter.

–        Brothers Son.

–        Sister’s Son.

–        Brothers Daughter.

–        Sister’s Daughter.

–        Father’s Father, Father’s Mother.

–        Father’s Widow.

–        Brothers Widow.

–        Father’s Brother.

–        Father’s Sister.

–        Mothers Father.

–        Mothers Mother.

–        Mother’s Brother.

–        Mothers Sister.

Agnates

Agnates of the deceased are relatives from the parental side. ‘A Person is said to be an agnate of another if the two are related to blood or adoption wholly through males’.

Cognates

Cognates of the deceased are relatives through maternal side. ‘A person is said to be cognate of the deceased if the two are relative by blood and adoption not wholly through the males’.

Applicability of Section 8

Section 8 is applicable to the property of a male Hindu dying intestate.

The initial part of section 6 permits coparcenary property to devolve on heirs by survivorship, and hence where this part of section 6 applies, section 8 will have no application. In such a case section 8 applies and the divided son will get by succession as if it were the separate property of the deceased.

Distribution of property on Succession – Section 10

Following are the rules provided for the distribution of property among class I heirs:-

Rule 1- Intestate’s widow – one share [if he had more than 1 widow then also 1 share in total]

Rule 2 – Surviving sons, daughters & mother of deceased –one share each

Rule 3- The heirs in the branch of each predeceased son or each predeceased daughter of the intestate shall take between them one share.

Rule 4- The distribution of the share referred to in rule 3 –

–         Amongst the heirs in the branch of the predeceased son shall be so made that his widow (or widows) together and his surviving sons and daughter get equal portions; and the branch of his predeceased son gets the same portion;

–         Amongst the heir in the branch of predeceased daughter shall so made that the surviving sons and daughter get equal portions.

More Under Income Tax

Posted Under

Category : Income Tax (25336)
Type : Articles (14827) Featured (4127)

3 responses to “Hindu Succession (Amendment) Act, 2005 – rights & liabilities of a daughter member”

  1. Anbazhagan says:

    Partition has not took place even after 20-12-2004 till today father died more than 16 years whether the daughter is entitled to partition IN the coparcenary property

  2. manisha agarwal says:

    hello
    article published by you is best .
    i have one doubt why son of predeceased daughter of predeceased son and
    son of predeceased son of predeceased daughter is not included in class I heirs

  3. satish goswami says:

    I wantes of surviving family deed in hindi

Leave a Reply

Your email address will not be published. Required fields are marked *