Hindu Undivided Family Registration

Hindu undivided family it has its own separate entity for taxation under the provision of section 2(31) of the income tax act, 1961. HUF cannot create any contract in-between them; it is created automatically in a Hindu family. Solubilis provide Hindu Undivided Family registration services in all over India. We providing the eminent service with the experts and the most prominent thing is we charge the affordable cost for our service


Characteristics of Hindu Undivided Family Registration:

  • HUF must have minimum of two related family members. This may be husband and wife later their children and their families will become members of the HUF.
  • Members are eligible to be coparcener by their birth in the family, surprisingly; even minor members will be part of the HUF.
  • Hindu undivided family will be headed by senior most members as Karta who will be the head of the HUF. He will have entire control of the family and business.
  • Hindu undivided family will be headed by senior most members as Karta who will be the head of the HUF. He will have entire control of the family and business.
  • HUF is recognised as a separate tax entity can own asset, borrow money etc.
  • Hindu Undivided Family has continues perpetuity. On the death of Karta, the next eldest member will be the Karta and continue to manage family/ business activities.
  • Karta is the only person having full control over the management of the HUF. Solubilis will assess the assesse in planning their tax for income through creation of bigger HUF small HUF and individual member.
  • HUF deed
  • Minimum two members of a family

Documents required

  • PAN Card
  • Electricity Bill or any other utility bill for the address proof
  • Aadhar Card or Voter ID of the Members for ID proof

Procedure to Register

Step 1: HUF deed

  • Create a Hindu undivided family deed in written formal document on a stamp paper stating the name of karta and coparcener’s.

Step 2: Apply for HUF Pan Card

  • As HUF is treated as a separate entity from its members, HUF is required to apply for a separate PAN card. The application for HUF PAN Card has to be made in Form 49A which can be submitted online as well as in person.

Step 3: Open HUF Bank Account

  • HUF is also required to open a bank account in which it will receive all payments. HUF account can be opened in any bank account.
  • When opening a HUF bank account to create a HUF, the HUF must also have a rubber stamp of the HUF and all HUF documents must be properly stamped. These rubber stamps should be rectangular as round stamps are no longer accepted (RBI Circular)


The head of a HUF is called the Karta; he is the senior-most male member of the family.

Yes! Until January 2016, a woman could not be the HUF Karta. But in a landmark case, the Delhi High Court ruled in favour of a female being the Karta of a HUF. However, the same has not been incorporated in the Income Tax Act as yet.

It is not necessary that a HUF must always be a resident of India. In case the control and management of the HUF are situated outside India, the HUF would be a non-resident. Where the affairs of the HUF are managed from outside India, the HUF would be a non-resident.

The HUF being a separate taxable assesse can claim a deduction under section 80C. However, the member and the HUF cannot claim a deduction in respect of the same investment made or expense incurred.

A HUF is considered to be a resident of India if the control and management of its affairs happen wholly or partly in India. In some cases, the Karta of the family may be non-resident. The resident status of the family will not change to be non-resident only because the Karta is a non-resident unless the decisions concerning the family are made outside India.

No. A single person cannot constitute HUF. There has to be minimum two members to constitute a HUF.

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