Extended family common in the Indian subcontinent particularly founded in India
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A joint family or undivided family is an extended family arrangement prevalent throughout the Indian subcontinent, particularly in India, consisting of many generations living in the same household, all bound by the common relationship.[1]
Hindu Undivided Family (‘HUF’) is treated as a ‘person’ under section 2(31)[2] of the Income-tax Act, 1961. HUF is a separate entity for the purpose of assessment under the Act.[3] Except for Kerala, HUF is recognized throughout India.
- ^ "The Hindu Joint".
{{cite journal}}: Cite journal requires|journal=(help) - ^ "I AM : HUF". www.incometaxindia.gov.in.
- ^ "I AM : HUF". www.incometaxindia.gov.in.