From The (Mumbai, India) Financial Express:
Get married to constitute HUF
HP RANINA
Posted online: Sunday, December 04, 2005 at 0259 hours IST
Under section 2(31) of the Income-Tax Act, a Hindu undivided family (HUF) is one of the assessable entities. A Hindu joint family consists of all persons lineally descended from a common ancestor, and includes their wives and unmarried daughters. A Hindu coparcenary is a much narrower body than a joint family. It includes only those persons who acquire by birth interest in the joint or coparcenary property, these being the sons, grandsons and great-grandsons of the holder of the joint property for the time being. Therefore, there may be a joint Hindu family consisting of a single male member and widows of deceased coparceners.
[snip]
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