Hindu Undivided Family (‘HUF’) is treated as a ‘person’ under section 2(31)​ of the Income-tax Act, 1961 (herein after referred to as ‘the Act’). HUF is a separate entity for the purpose of assessment under the Act. Under Hindu Law, an HUF is a family which consists of all persons lineally descended from a common ancestor and includes their wives and unmarried daughters. An HUF cannot be created under a contract, it is created automatically in a Hindu Family. Jain and Sikh families even though are not governed by the Hindu Law, but they are treated as HUF under the Act.

In this article, I am covering some important points related to Partial and Full Partition of Hindu Undivided Family (HUF) and its related Income Tax provisions.

Partial and Full Partition of Hindu Undivided Family

Partial and Full Partition of Hindu Undivided Family (HUF) and Income Tax provisions

Meaning of Partition: –

Partition is the severance of the status of Joint Hindu Family, known as Hindu Undivided Family under tax laws.

Under Hindu Law once the status of Hindu Family is put to an end, there is notional division of properties among the members and the joint ownership of property comes to an end. However, for an effective partition, it is not necessary to divide the properties in metes and bounds. But under tax laws for an effective partition division by metes and bounds is necessary.

Partition under Hindu Law, can be total or partial. In total partition all the members cease to be members of the HUF and all the properties cease to be properties belonging to the said HUF.

Partition could be partial also. It may be partial vis-a-vis members, where some of the members go out on partition and other members continue to be the members of the family. It may be partial vis-a-vis properties where, some of the properties, are divided among the members other properties continue to be HUF properties. Partial partition may be partial vis-a-vis properties and members both.

Difference between partition under the Hindu Law and that under the Income-tax Act: –

There is a difference between a partition under Hindu Law and a partition recognised under the Income-tax Act.

Though the concept of partition is the same under Hindu and tax laws, in two respects, recognition of partition under tax laws differs from that under Hindu Law.

For recognition of partition under Hindu Law division of properties by metes and bounds is not necessary. However, for recognition of partition under tax laws, division of properties by metes and bounds is necessary.

Again under Hindu Law partial partition is recognised. However, in view of provisions of S.171(9) of Income-tax Act, 1961, partial partitions will not be recognised for tax purposes.

Right to claim Partition: –

Under the Hindu law, any co-parcener can make a claim for partition.

Necessity of other co-parceners to agree in order to entitle a co-parcener to claim for a partition:-

It is not necessary that other co-parceners should agree to the partition sought by one of the coparceners.

But merely because one member severs his relations with others there is no severance between others. {CIT vs. Govindlal Mathurbhai Oza – [1982] 138 ITR 711 (Guj.)}

The other members continue to remain joint.

Partition on death of co-parcener:-

A partition is an act effected inter vivos between the parties agreeing to the partition. A death of partner cannot bring about an automatic partition and on such a death, the other surviving members continue to remain joint. However under the provisions of 56 of Hindu Succession Act, there is a deemed partition for a limited purpose of determining the share of the deceased co-parcener for the purpose of succession under the Act.

Right of minor to claim partition:-

A minor can claim partition through his guardian. A reference in the above regard can be made to the decision of the Supreme Court in the case of Apoorva Shantilal Shah vs. CIT as reported in [1983] 141 ITR 558 {SC}.

Eight of wife of Karta to claim partition :-

As per Hindu law, the ordinary rule is that a partition can be claimed only by a coparcener and wife not being a coparcener she cannot ask for partition.

Certain States including Maharashtra have brought amendment to the Hindu Succession Act, 1956, conferring co-parcenery rights to daughters and as such they can claim partition.

Validity of partition between widow-mother and sole surviving coparcener-son: –

A wife or mother has no right to claim partition, but if a partition is effected a mother or the wife gets a share equal to that of the son.

Equal distribution of Share among sons by Karta Father: –

A father in his right as patria potetas or otherwise can effect a partition between himself and his son of the joint family property of HUF. However, he has to allot equal shares to the sons.

The father is expected to act bona fide and only aggrieved party can seek relief by way of appropriate proceedings. However, till such a partition is held invalid by a competent court, it must be held as valid.

Apporva Shantilal Shah vs. CIT [1983] 141 ITR 558 (S. C.)

Ownership of Property received by a member on a total partition of HUF:

The property received by male member on total partition will retain its character as a joint family property. If he is single, it will be HUF property on the marriage.

The authorities in this regard are :–

[a]   CIT vs. Arun Kumar Jhunjhunwala and Sons [1997] 223 ITR 45.

A sole member can constitute a HUF on marriage.

[b]   CIT vs. Radhe Shyam Agarwal [1998] 230 ITR 21 (Pat).

Position when the wife of the karta also been allotted a separate share of property:-

The property of the wife of the Karta will be her individual property. There is a difference of opinion among the Courts as to whether she continues to be a member of her husband’s HUF after allotment of a share to her on partition.

Partition is not  transfer:-

The Supreme Court in the case of CED vs. Kanhlal Trikamlal [1976] 105 ITR 92, 101 (S. C.) observed that partition is really a process in which and by which a joint enjoyment of the property is transformed into enjoyment in severalty. Each one of the sharers has an antecedent title and therefore, no conveyance is involved in the process, as confirmed of new title is not necessary. This decision is an authority for the proposition that no conveyance is required for a partition, but not for whether there is a transfer involved in a partition.

In the case of Kalooram Govindram vs. CIT [1965] 57 ITR 335 {S.C.), the Supreme Court did not give any opinion as to whether a partition constitutes a transfer within the meaning of Transfer of Property Act. But according to Andhra Pradesh High Court in the case of Dwarka Prasad vs. CED [1968] 67 ITR 281 (AP) the Supreme Court in 57 ITR 335 has given final authority that in partition there is no transfer.

Some practical Question


If a house-property belonging to an HUF is divided (in 4 portion) and then transferred to Karta and his 3 sons, what will be the tax impact of this transaction in the hands of HUF and each of the co-parcener?


The house property is a capital asset. Its transfer result in capital gains which is chargeable to tax under the I T Act. However, transfer of assets from HUF to its members is special case. There is express provision under the I T Act which says that the distribution of capital asset on total or partial partition of HUF is not regarded as transfer for the purpose of I T Act. The said provision contained in section 47(i) of the I T Act is as under:

“47. Nothing contained in section 45 shall apply to the following transfers :(i) any distribution of capital assets on the total or partial partition of a Hindu undivided family;”

The partition in Hindu law is effected by a definite and unequivocal indication of a coparcener’s intention to separate. Similarly, a partial partition is effected by a definite and unequivocal indication of the coparcener to partition a particular business or property of the joint family leaving the other assets as joint family property. Therefore ,it is very important to understand word “total or partial partition”. In that case only, distribution of assets is not regarded as transfer and no capital gains occur in hand of HUF. However, in individual’s hand there is no taxable income in any case on transfer of house property from HUF.

Physical division of property by way of book entries not permissible :-

Where a property is capable of physical division, the partition must be made by physical division only. If the property of the HUF does not admit of physical division, the property must be so physically divided as much permits. For example, it is not expected that the utility of the property is lost by compelling a physical partition and in such a case, the property may be divided physically to the extent possible.

This is rule in section 179 to make a valid claim for recognising the partition for Income-tax purposes.

Basically, a partition can be made orally and there is no requirement in law that the partition must be evidenced by a written agreement. Even a partition of immovable property of HUF can be through an oral agreement [Popatlal Devram vs. CIT [1970] 77 ITR 1073 (Orissa).]

Entries showing division of the property in books of account may be good evidence of a partition more particularly in cases where the property may not be capable of physical division.

For example, it has been held that a business cannot be partitioned by metes and bounds. [R.B. Bansidhar Dhandhania vs. CIT [1944] 12 ITR 126 (Patna)] Therefore, where a business of HUF was partitioned by well defined shares and partnership formed was held valid.

Therefore, where credit balances in capital account in books of firm in which assessee HUF was a partner is partitioned, it was held that there was a valid partition. [Motilal Shyam Sunder vs. CIT [1972] 849 ITR 186(All).]

In the case of CIT vs. K. G. Ramakrishnier [1963] 49 ITR 608 (Mad.), the Madras High Court held that an asset which is not capable of physical division can be partitioned by making entries in books. Here, entries relating partition were passed in books of HUF and not the partnership firm where HUF was a partner. The partition was held valid.

Procedures for recognition of partition:-

The HUF, which has been hitherto assessed, must make a claim to the assessing officer that the HUF properties have been subjected to total partition.

The Assessing Officer will make an inquiry in to the claim after giving notice to all members of the HUF and if he is satisfied that the claim is correct, he will record a finding that there was a total partition of the HUF and the date on which it has taken place.

Partition for conversion of family business into partnership:-

A business cannot be partitioned by metes and bounds. This is the observation of the Patna High Court in the case of R.B. Bansidhar Dhandhania vs. CIT [1944] 12 ITR 126 (Patna). Here, the business of HUF was partitioned by well defined shares and partnership formed was held valid.

It may however be noted that a partition can be effected orally. Subsequent entries in the books of account are good evidence of partition. The Bombay High Court in the case of CIT vs. Shiolingappa Shankarappa Mendse and Bros. [1982] 135 ITR 375 (Bom.) had occasion to deal with a case where there was a partition of HUF and subsequent formation of a partnership firm by the erstwhile members of the HUF. Transaction of partition was evidenced by book entries. Partnership was held valid.

Where, however division of property (business) of HUF was not effected properly, the claim that business of HUF was converted into that of partnership firm was not upheld and the income from the business was held assessable in hands of the HUF itself. {Kaluram & Co. (HUF) vs. CIT [2002] 254 ITR 307 (Del.)]

Order u/s 171 not required where a HUF has not been assessed to tax:-

The wordings of section 171 show that the section has no application to a HUF, which has not been hitherto assessed. The authorities in support of this proposition are :–

CIT vs. Kantilal Ambalal (HUF) – [1991] 192 ITR 376 (Guj.)

Addl. CIT vs. Durgamma (P) – [1987] 166 ITR 776 (A.P.)

CIT vs. Hari Krishnan Gupta – [2001] 117 Taxman 214 (Del.)

Reference may also be made in this regard to the decision of the Supreme Court in the case of Roshan Di Hatti vs. ITO – [1968] 68 ITR (SC)/Sir Sunder Singh Majithia vs. CIT – [1942] 10 ITR 457 (PC).

Validity of Penalty on HUF after a total partition:

The provisions of section 171[8] gives the mandate to an assessing officer to levy penalty on a HUF disrupted after partition.

The levy of such penalty has also been upheld by the Allahabad High Court in the case of CIT vs. Raghuram Prasad [1983] 143 ITR 212 {All}.

Where a coparcener with only his widow as legal heir dies, could a partition be deemed as between the surviving coparcener and the widow on his death? :

Where a deceased dies issueless leaving a widow there is no question of a deemed partition u/s. 6 of the Hindu Succession Act. This is the finding of the Gujarat High Court in the case of Bhartiben S. Jhaveri vs. CED [1999] 238 ITR 995 (Guj). The reason being there is no coparcenery with only one male.

A similar ratio was held by the Allahabad High Court in the case of CED vs. Smt. S. Harish Chandra [1987] 167 ITR 230 {All} that proviso to section 6 of the Hindu Succession Act does not come into operation where there is no coparcenary in existence at the time of the death of the male member.

Responsibility to pay Tax After partition of an HUF up to the date of partition:-

As per section 171 [6], every member of the HUF before partition shall be jointly and severally liable for the tax on the income assessed of the HUF. The same section empowers the assessing officer to recover the tax due on completion of the assessment on the disrupted HUF from every person who was member of the HUF before partition.

Further, as per section 171[7], the several liability of the member shall be computed according to the portion of the joint family allotted to him at the time of the partition.

It may however be noted that joint liability of the member is personal and distinct from the personal and several liability as found by the Supreme Court in the case of Govindas vs. ITO [1976] 103 ITR 123, 132 {SC}. As such a member of a HUF before partition is not personally liable, after partition in respect the liability of HUF, ex-members liability is personal.

Also, unlike the several liability, the joint liability is not limited to the asset received by the member on partition as noticed by the Supreme Court in the case of Addl. ITO vs. A.S. Thinmaya [1965] 55 ITR 666, 671 {SC}.

Notional partition: –

Under the provisions of section 6 of the Hindu Succession Act, 1956, where a Hindu male dies intestate on or after 17th June 1956, having at the time of his death an interest in a Mitakshara coparcenary property leaving behind a female heir of the class I category, then his interest in the coparcenary property shall devolve by succession under that Act and not by survivorship. The interest of the deceased will be carved out for devolution as if a notional partition had taken place before the death of the deceased. This is the concept of notional partition.

Notional partition and destruction of the family:-

The notional partition only crystallises the share due to the female heir and does not disrupt the joint family.

A direct authority can be found in the decision of the Supreme Court in the case of State of Maharashtra vs. Narayan Rao Sham Rao Deshmukh, which is reported in [1987] 163 ITR 31 {SC}, wherein it was held that the purpose of section 6 is only for ascertainment of the share of the female heir and unless the share is given away, the same cannot be excluded from the assets of the HUF.

The Gujarat High Court in the case of CWT vs. Chandrasinhrao D. Gaikwad [1999] 237 ITR 875 came to the same conclusion without referring to the above decision of the Supreme Court.

In fact, the widow of a deceased coparcener is entitled to the share of the deceased in a Hindu individual family governed by Mitakshara Law according to section 6 of Hindu Succession Act, 1956 continues to be member of HUF until she files suit for partition.

[Gurupad Khandappa Magdum vs. Hirabhai Khandappa Magdum [1981] 129 ITR 440 (S.C.) followed in Kishandas vs. CWT [2000] 243 ITR 307 (A. P.)]

Notional partition exist under the Income-tax Act:-

In order that a claim for partition has to be recognised under the Income-tax Act, the claim for partition must fulfil the condition laid down in section 171.

A mere notional partition by operation of a statute like the Hindu Succession Act, 1956 is not sufficient for recognising a partition under the Income-tax Act.

This is the dictum of the Patna High Court in the case of CIT vs. R.B. Tunki Sah Baidyanath Prasad [1991] 189 ITR 351 {Patna] approved on facts by the Supreme Court in 212 ITR 632 {SC}.

Republished with Amendments

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More Under Income Tax


  1. Ar says:

    My grand father had 3 sons. he died in 2002. My father died in 2010. Everything was dvided in 3 sons after the death of my father. all 3 sons were in same business under HUF. I want to understand the division of future profit from business.

  2. Pintu Mandal says:

    What will be the status of Long Term Capital Assets of HUF at the hands of the members After partition of HUF ?
    Long Term Capital Asset or Short Term Capital Asset ?

    Ques arises as I want a land to sell immediately.

  3. Rajesh Khandelwal says:

    My father has 3 sons. He wants to do a partial partition of his HUF. In his HUF he has one 5 storey building which he wants to split amongst his 3 sons. The split will not be equal amongst the 3 sons. My mother is also alive. My dad will also retain a small share in the building. Apart from the property other liquid assets are also there in the HUF which will not be split at the moment.

    Please advise how it is to be done taking into consideration both HUF and IT laws.

  4. Chirag Tiwari says:

    I belong to a HUF under mitakshara law. My father was the karta of the HUF. I was a major when my father passed away intestate leaving behind me his only son(present karta) and my sister his only daughter (we both are twins) and my mother.
    My father passed away in 2014. the property which was in my father’s name(not HUF) devolved upon we three legal heirs as 1/3 share for each and the property was mutated immediately(BECAME A JOINT PROPERTY)
    Now, unfortunately my mother has filed a partition suit in 2017 which we dont want.
    My questions are as follows-
    1. What are the partition rights of a widow in the Mitakshara law?
    2. Is widow a copercener or a member?
    3. Can a widow file for a partition against the consent of the coperceners(here it is me and my sister)?
    4. Can she bequeath her share to an outsider without me and my sister’s consent?

  5. daksha v shah says:

    My father have huf in the name of himself and my mother, now my father expired in2014 we have 2 brother and 2 sister.we have 1 ownership flat , the value of flat is 1.7 crores, so how much share we will get. Please reply me

  6. daksha v shah says:

    My father as karta of his huf , now he died in 2014 march.we are four brother and sister, all are married.we have 1 flat in mumbai which are arround 1.7 crores sohow much share daughter will got please reply me

  7. anil sharma says:

    my father in law was get a property from a regd partition in the year 1956 when he was a minor. after the death of my father in law in 1996 he left two son and one daughter, they are also minor at that time and my mother in law take divorce in the year 1995 before the expiry through a court decree with a amt of rs. 1.00 lakhs. now the position of between the daughter ( my wife ) and two brother for partition of the property. please be explained

  8. Utkarsh Shrivastava says:

    hello sir,
    we r in gujarat and we are dissolving our huf.
    we would like to know the rate of stamp duty we need to pay in order to complete the diddolution deed.

  9. ASHOK DESAI says:

    In a HUF, Karta, Wife, One Son & One Daughter are Co-parceners. If Karta will expired, what is the status of HUF ? and in which ratio all co-parceners should be distributed ? Any special effect will be there if will is made ?

  10. Krishna says:

    My father has purchased a land in 1970 in the name of my mother. My father expired on 2008. Now my mother want to give the property only to my brother with out considering me and my sister.

    Is it possible to get a share for me.

  11. Sabarish says:

    Dear Sir,

    In HUF status,if a partition effected between son and father, can allow the share to the wife equal to that of the son ? (full partition movable and immovable properties) in karnataka state.Please guide.

  12. Radhika Gupta says:

    Can Hindu undivided family be transferred to sole proprietorship and can Karta claim for partition and what is ratio of division ?Is it equally distributed or the karta gets larger ratio than others??

  13. Raju says:

    Through partition deed after the death of my grandfather, my father become the owner of land. he declared the land as HUF for income tax purpose. My father and mother died leaving the property to me and my brother. We want to do partition of this property. What needs to be considered to do full partition and what needs to be declared for Income tax.

  14. MAHESH says:


  15. shiv says:

    we are two brother and one sister.my father before 27 year partitioned the property on demand of big brother. elder son his full share received in sum.me and my father leaving together after bthis partition jointly. partitioned made from panchfaisla written mamoranda.after this my father and me purchase some properties in father name.now my father is dead. and my elder brother file a suit against mefor partitioned the fathers name property. my brother has participated any occation of father death.my father write a registered will in my name from 20 days before death.please suggest me on this case.

  16. Meena jain says:

    I m only daughter of my father who is alive and coparcener in a join Hindu family which owns a house property.I m married can I ask for partition of property and claim my portion?I was married in 1980.

  17. prakash says:

    in tha ces of my client in the huf file thjere was a balance of Rs 890000/- which is deposited in anothe firm now how can it may be utilised

  18. Narayan Gade says:

    Partial partition of bigger HUF is made and Land is transfer to 3 son of karta.the WDV of Land in balance sheet is Rs.40.00 Lacs and capital of HUF on same date is Rs.25.40 Lacs.

    Please tell me Entries of the above transaction in the books of a/c of HUF.

  19. A.V.saiprasad says:

    sir, i have a bigger huf running a business ( kartha nad three coparceners) own the business as per partial partition dt 1.9.72
    The profit of the business are equally divided between all the coparcners and the share of bigger HUF alone is taken as net profit and taxes arrived. other coparcners are showing their share of income and paying taxes in their huf returns.
    is this arrangement right. we have following it since 1981.
    your advise is helpful to me.
    with regards
    AV saiprasad

  20. DAMODAR SAMANI says:



  21. Rajesh says:

    My father has 3 brothers and all are agriculturist, my father brought a property after the partition of their ancestral properties, in the sale deed it is mentioned that payment was received 7 years back itself, which is before the partion among brothers, in this situation will brothers claim my fathers property which he brought after the partition.

  22. Rajul Desai says:

    I am having HUF in which I am karta. My brother also has HUF in which he is karta. My father also had a HUF in which he was karta. After his death I became karta of father’s HUF. Since then I am karta of my father HUF and also of my HUF. My queries are:

    1. Can I be karta of two HUF.?
    2. AND CAN WE distribute some amount in equal share from fathers HUF to our individual HUF.

  23. aditya says:

    a father has three sons out of which the smallest one is doing a small business alone and the other two brothers caring out their family buiness brought by their forefathers so if the third brother(who is alone,smallest one) ask for his share in business,so what will be his share according to the law and what are his rights if he not receives the equal partion amount and what is the correct procedure of partion in this case

  24. aditya says:

    sir i would like to know if a father has three son and in which the smallest son is doing a business alone (small business) and the other two sons are caring out their father business then what should be the share of the third son who is doing business alone also what are his rights if he not recieves the equal amount of share in his father business after fathers death….

  25. Ramasamy says:

    My friend availed Housing loan with one Nationalised Bank in Tirunelveli. He fell on sick and died unexpectedly. He is leaving one wife and four minor children. The widow could not able to remit the bank loan and even to maintain her family also. Now she propose to sell the house to adjust the entire loan. She is having legal heir certificate from the competent authority. Can she sell the house? What is the legal complecation of the minor children? Please help me to settle the problem.

  26. Rohit says:

    Dear Sir,
    I seek your advice for my situation:
    I am the only child (son) for my father who is the kartha of HUF. The entire family consists of my father, mother, my wife and myself.

    In the HUF there are a number of immovable properties of which I want just 1 property which is currently registered in my father’s name to be transferred/gifted/partitioned in the name of either my mother/my wife/me.

    I understand that as per Hindu law, partial partition is allowed and hence the identified property can be transferred to me. But the Tax Law doesn’t allow partial partition and requires full partition and that also in equal halves.
    I don’t mind if the property still belongs to the HUF but is then registered in either mother/wife/my name.

    Kindly let me know how this can be achieved and also if you need any more information.

  27. Nupur says:

    1.I want to know if all the coparencers of HUF have equal rights i.e if sons & daughters have equal right in the HUF or it can vary????

    2.Can an individual divert his personal income such as interest income into his HUF so as to plan tax????

  28. vijitha says:

    Q: My grand father consists 3 sons and one daughter. And his brother consists of no childrens. My grand father first son won’t allow the persons to partition the property. so, all are suffering for this problems bcoz he is some what cruel behavior so others scareed abt him. so, please let me know the how we solve this problem legally

  29. Arvind says:

    Question 1
    In HFU a/c where Mr Ajay Shamrao Joshi is karta, and only one son Mr.Bhanuprasad Ajay Joshi and his only one son Mr.Chankdrasekar Bhanuprasad Joshi both are co-persons, If Mr. Ajay Shamrao Joshi kart passed. Can Mr.Bhanuprasad Ajay Joshi be Karta with same titel in bank account i.e.,Mr Ajay Shamrao Joshi.?

    Question 2

    If Mr.Bhanuprasad Ajay Joshi is already having a HUF account in his name, can be karta in his father a/c also who has passed.?

  30. Gayathri says:

    Hi, sir, i wanted a suggestion for this case, please let me know as soon as possible.

    ashok & bharat, 2 Hindu brothers divided the family property between them & agreed at the time of partition that they should contribute a sum of Rs50,000 in equal shares & invest it in the security of immovable property & to pay the interest towards the maintenance of their mother. when the mother sued the sons for the investment, the sons argued that the mother is stranger to the contract & hence the suit is not maintainable. decide?

  31. Jayesh Kaji says:

    I am karta of HUF created by my Late Father. My self and my younger brother are the surviving coparsener of HUF. We want to do total partition of this account. Kindly let me have detailed procedure.

  32. meenu says:

    dear sir/mam
    i want to know that , my husband died and on behalf of my husband property i have received rs 40,00,000 as an final settlement from my husband own property or from his ancestral property. so i want to know that whether this said amount rs 40,00,000 will be taxable or not or whether it should be show in ITR ? And if so taxable then how much amount is taxable..
    please reply to my query as soon as possible..

  33. sharath kumar says:

    Hi sir , my name is v sharath kumar we are joint family, so recently my grandfather registered for sale deed on my brother’s name , so at present my family members(my father sister and brothers),objection to this registration , this is grand father’s property, they ask to partitions, so is it possible or not pls send the return full message, with” Law of Act”!

  34. akash jaiswal says:

    we are 4 brothers and our father leaves a property (land) of which my mothers owes (50%)& in rest 50% ,we 4 brothers are belonged…after some years we brought another land at nearby same place of same size in name of we 4 brothers..we brothers with our own understanding ,2 brothers shifted to new land & 2 on our fathers land..now we all have seprate business and everyone is paying house tax,water tax, electricity bill on their own name seprately by 12 years. my mother is not mentally fit & our 2 brothers are not dividing the property..bt 2 of us are ready.sir could i claim for the space of land where i m living, as my brothers don’t want the mutual sepration..

    sir plz suggest..waiting for ur reply

    thank you

  35. Dhanya says:

    Dear Sir

    My father owned a house. On his death, the house was transferred to my name. In return for executing the release deed in my name, I paid a consideration to my sister – Rs 20 lace ( being 50% of the fair value of house). Kindly advice, if my sister is required to pay income tax on the amount of 20 lac received. Please reply to my email ID


  36. Dev N says:

    A member in the partition deed is ill and bed-ridden. Can the deed be registered at home by the Registrar visiting home of the bed-ridden member home?

  37. milan shah says:

    My father want to desolve the huf between two son and him self. if we are not pass the books of account from assessing officer. than it is panisiable or not

  38. Manish says:

    My father want to go for full partition of HUF and he want to give equal share of Liquid assets (40% EACH) and balance to be keep by Karta of HUF.
    I want to know that whether Karta can give share to his son or his son’s HUF or both.
    Please clerify with case laws if possible.

  39. sudhir says:

    sir, i want to know that our constructed house is aboute to be divided among the brothers of my father. i want to know that whether the division will be done accordingly by giving equal No of rooms to each brother or the land of the house will be divided.

  40. HANUMAN KARALE says:

    Dear sie,
    my name is hanuman and live in karjat (raigad district) and we have 9.5 acre of land but is not documentary divided . my family want to do the partion of this land but my uncle and grandfather brother they are not agreed to do the partion for same reason. so please suggest to me how to do the partion of this land if any way it is possible separate partion of my land.

  41. raam31aug says:

    a Hindu man Mr. A has 3 sons & 2 daughters. he bought a piece of land in d name of his wife & 2 out of his 3 sons employed their personal incomes in raising a house on that land. after 29 yrs, Mr. A & his wife including 2 sons & a daughter have deceased. The sons & daughters all were married and had children. d remaining coparceners r a son, a daughter, heirs of d 2 sons expired & a widower of d deceased daughter as d natural guardian of their 3 children. A petition has been filled by the widower of d deceased daughter on behalf of d heirs of d deceased daughter, who r minor, claiming their share. but once when all of them were alive they had discussed this matter, d 2 daughters consented that they do not want any share from their father Mr. A’s property. The only remaining son & daughter as well as the widows of the 2 deceased sons are ready to testify this.

  42. gowri says:

    my father has a son and 2 daughters.. son is elder one and then me and then my younger sister..
    mine is intercast love marriage.. will i get the partition in my fathers asset..

  43. Ranganathan says:

    It is quite interesting to get questions and answers through this method.
    People will get their doubts cleared and unnessary quarrels will be avoided

  44. Jyotindra says:

    One of my brothers ( middle one ) has not made any specific claim to my individual property , as his part in Partition suit as a defendant in suit filled by my other brother.( youngest )

    How far is my middle brother’s claim valid if he demands equal share to my property as a defendant and equal share as the plaintiff , now after 7 years of suit filled ? .

  45. ravi says:

    my father is 83 old , he and all members have decided to partision of huf ,we have mutualy aggred n done partision,i am told that we have to file to income tax department, certain form,
    what is the form no, n from where i can download the same

  46. krishna says:

    Respected Sir,
                              MY grand father and his two sons are get partetion in the way of one son(yelder) as one partner and another son(my father) and my grand  father as become one partner in that partetion.(They both got marriages at that time)
    after that my father and grand father lived jointly 3yrs,after that my grand father registered some part of the property to my grandmother with out intimation of my father ,then he said to my father you enjoy the remaining property,at that time even my grandmother also said ok (because previous partetion was done by my grand father only with out involvement of my father).after that he died.All are enjoying their shares from past 25yrs with out any problems,now my grandfather’s yelder son wife filled suit on my father for share of 1/3rd from my father share.can any one guide me please.

  47. GSGILL says:

    there is a case in the family of a person for which clarification is requested,he has 4 children 2 boys and 2 girls ,all married and settled ,he had 60 acres of land some of his own and some belonged to his mother in law as his wife was the only child ,he gave 30 acres to one son and 15 acres to another son who was just six month old at that time and rest kept with him ,out of which he has now given just 4 acres to two daughters ,against which elder son who got 15 acres has filed a case against two sisters through his own father who is very old and can not walk ,is is justified ,they belong to sikh family ,mother is dead and father is almost 90 years

  48. Nilesh says:

    I am having HUF in which I am karta. My brother also has HUF in which he is karta. My father also had a HUF in which he was karta. After his death I became karta of father’s HUF. Since then I am karta of my father HUF and also of my HUF. My queries are:

    1. Can I be karta of two HUF.?
    2.Now my mother has also expired so I c=want to make partition of HUF. Can I do it.?

  49. PRASAD says:

    Can A registration of the Partition can be done on part by part. i.e I have a property We among our brothers want to make partition part by part as we can afford to bear the cost of registration fee at a time. i.e we have 8 Acers of Land out of which we would like to make partition of 4.5 Acers now and later we would like to make partition of 3.5 Acers later. While at the time of registration the writer mentioned in the Partition Deed “With this 4.50 Acers nothing is left for partition” When I asked him he said that Partition registration should be done at a time else registrar will reject the partition registration. 

    Will the sub-registrar has right to refuse the partial registration of the partition. 

    Awaiting for your Valuable Advice Sir.


  50. choudary murali prasad says:

    according to our maternal grandfather’s registered will half of his property belongs to his daughter in-law and the remaining half to mother. Our mother with pity gave possession to grandfather’s daughter in-law without any relinquishment deed. We are four sons and two daughters to our mother. Now daughter-in-law willing to give one-third property of our mother’s share to us(six members). How to make partition deed and how to claim further in future. Because we don’t want to hurt daughter in-law.

  51. raman r says:

    The house where two of coparceners of HUF are residing in bhopal , One has died and the house where he was residing has been shared by his brother coparcener. The house is now in the name of widow wife of coparcener. the buisness under HUF is now run liveing coparcener and son of dead coparcener under same conditions. When the partition under HUF will occur , the house has to shared between the living coparcerner and the son of the dead coparcener. Will this charge any tax when the ownership is changed and divided into two.

  52. Nilesh Ratkanthwar says:

    Whether the account of Individual(who is member of HUF) can be attached under section 226(3) of IT Act, for recoevery of arrears of tax of HUF?

  53. Madan says:

    Dear Sir,
    I m Karta of HUF who has got wife and three married dauhters.I have no male issue.Can i dispose of HUF between my wife and married daughters.Please suggest.
    please reply

  54. ramesh says:

    I stay with my parents along with my wife and two kids.My sister is married and stays with her husband seperatly. We have lived as a joint family togather with my father as head of the family and decision maker.We have a common kitehen .All household expenses were maintained by my father. he also took desicons of my investments and maintaince of income/accounts.In 1978 My father purchased a property registered in his name and constructed a two storied house. We have lived in the same premises ever since.
    1.Do we become HUF or a joint family
    2.What are the rights of my mother, my kids and myself on the assets.
    3.Can I claim any share in the property or is it fathers own will and wish.
    Please advice

  55. Devan says:

    My father passed away in april 2010, he was a part of a HUF partnership in mumbai. I am the karta now.
    But my kakas have stopped giving us cheques since april 2010 , we used to get cheques for the profits and interest from the firm
    What steps can i take to safe gaurd my dads interests, they have not responded to any of our letters and calls.
    Please advise.

  56. Vianney Cordeiro says:

    In case the sole surviving member of the HUF is the widow of the Karta, what happens to the HUF. To who can the secutiries be transferred ? What documents need to be submitted?
    Vianney Cordeiro

  57. Rupert says:

    I would like to know regarding the partition of HUF property in my below mwntioned question.

    1. An HUF consisted of Father, who is widower, three sons and a daughter. On death of the father
    a) what will be the share of daughter?
    b) what will be the share of three sons
    (a) One fourth of the HUF property
    (b) One sixteenth of HUF property
    (c) One fourth plus one sixteenth of HUF property
    (d) None of the above

  58. RATTAB KAL WAHI says:

    Dear Sir,
    If wife of Karta dies (the HUFconsisting of Karta & his wife is a member) is disrupted. What is the status of HUF of which he was a Karta earlier.
    Wioll the entire assets devolve on him as indivisual .
    If this position is correct, whenthe HUF is treated as ended.because it will take time to consolidate all assets specially the FDR”s will mature on their due date.

    (RATTAN LAL WAHI) -944, Sector17B, GURGAON-122001-9891804737, 0124-2399233, 0124-2340862

  59. Yashpal says:

    A dies intestate, property is devolved upon two persons, these two agree to jointly allocate the shares to each other with exclusive possession of their allocated portion..
    subsequently these two persons create their seperate HUF and make subsequent partition within their family…

    i want to know can two HUF jointly share ownership rights of a property ?
    i also want to know the moment the two HUF were created seperately with exclusive possession to each other.. does it amount to actual partition ??

    Please guide !!

  60. ROHIT GARG says:

    How we can create Son’s HUF by partion of father’s HUF after death. What is the procedure and requirement of deed to be written.

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December 2021