Bharat Hindu Undivided Family (Formation, Management & Taxation) By Pawan K. Jain 16th Reprint Edition May 2026

Hindu Undivided Family Pawan K Jain Bharat Edition May 2026

Hindu Undivided Family Pawan K Jain Bharat Edition May 2026

Descriptions :

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 2025 have been incorporated 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 Forms

• ITR-2  For Individuals and HUFs not having income from profits and gains of business or profession
• ITR-3  For individuals and HUFs having income from profits and gains of business or profession
• ITR-4  SUGAM: For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs. 50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE and having long-term capital gains under section 112A upto Rs. 1.25 lakh.

About the Author:

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 having practical experience of more than 24 Years on these matters. Mr. Jain has authored several boos for professionals on topics related to direct taxes. He has also contributed several articles on taxation matters in Various magazines of the professional subjects. Mr. Jain is the Vice Chairman of the Institute of Corporate Directors of India, a Non profit making organization working for corporate governance.