ABOUT Hindu Undivided Families
Part : A
Hindu Undivided Family (HUF)
Chapters Pages
1. Introduction of Hindu Undivided Family (HUF) 3
2. Hindu Law 16
3. Whom we can call Hindu 28
4. Modes of Creation of HUF 34
5. School of Hindu Law 59
6. Residential Status of HUF 74
7. Concept of Coparcenery 89
8. Doctrine of Blending 111
9. Karta of HUF 144
10. Gift by HUF 154
11. Gift to HUF 176
12. Assets of HUF [Coparcenary Property] 180
13. Rule of Succession to Property 193
14. Income Tax Law relating to Family Settlements Arrangements 206
15. Hindu Undivided Family after Enactment of Hindu Succession Act, 1956 237
16. Hindu Undivided Family & Hindu Adoption and Maintenance Act, 1956 241
17. Return of Income 247
18. Any Sum Received by an Individual as a member of a Hindu Undivided Family (HUF) is Exempt [Section 10(2)] 256
19. Income from House Property of HUF 260
20. Business Income of HUF 267
21. Capital Gain Income of HUF 271
22. Income from Other Sources for HUF 293
23. Hindu Undivided Family (HUF) & Partnership Firm 301
24 Clubbing Provisions in Case of HUF 320
25. HUF : Deductions under Chapter VIA 329
26. lncome treated as Income belonging to HUF 343
27. Income not treated as Belonging to HUF 362
28. Computation of Taxable Income of HUF 374
29. Partition of HUF [Section 171] 384
30. Partition and Re-Union of HUF 431
31. Assessment after Partition of a Hindu Undivided Family [Section 171] 445
32. Recovery of Tax in the case of HUF 457
33. Hindu Converted to other Religion : HUF Taxation 469
34. Levy of Penalty on HUF 481
35. Offences by Hindu Undivided Families [Section 278C] 491
36. Rates of Income-tax Applicable in Case of HUF 496
37. Frequently Asked Questions on Hindu Undivided Family (HUF) 503
38. Landmark Judgements on Hindu Undivided Family 517
Part : B
Association of Persons (AOP)
39. Formation of Association of Persons (AOP) 529
40. Determination of Residential Status of Association of Persons (AOP) 549
41. Filing of Return of Income by Association of Persons (AOP) 559
42. Computation of Taxable Income of Association of Persons (AOP) 561
43. Method of Computation of Member’s Share in Income of
Association of Persons (AOP) [Section 67A] 580
44. Taxation of Members of Association of Persons in the Income of Association of Persons (AOP) [Section 86] 592
45. Rebate, if any in the Hands of the Members of Association of Persons (AOP) [Section 110] 606
46. Amendment of Order of Assessment in Case of Completed Assessment [Section 155(2)] 609
47. Charge of tax where shares of members in Association of Persons (AOP) Unknown, etc. [Section 167B] 610
48. Assessment of Association of Persons or Body of Individuals or Artificial Juridical Person formed for a Particular event or Purpose [Section 174A] 631
49. Assessment in case of Dissolution of Association of Persons (AOP) [Section 177] 634
50. Rates of Tax for Association of Persons (AOPs) 642
Part : C
Body of Individuals (BOI)
51. Introduction – Body of Individuals (BOI) 655
52. Residential Status of Body of Individuals (BOI) 660
53. Filing of Return of Income by Body of Individuals (BOI) 677
54. Computation of Income of Body of Individuals (BOI) 681
55. Computation of Taxable Income of Members of a Body of Individuals [Section 67A] 687
56. Taxation of Members of Body of Individuals in the Income of Body of Individuals (BOI) [Section 86] 692
57. Taxation of Members of Body of Individuals in the Income of Body of Individuals (BOI) [Section 110] 695
58. Amendment of Order of Assessment in Case of Completed Assessment [Section 155(2)] 698
59. Charge of Tax Where Shares of Members in Body of Individuals (BOI) Unknown etc. [Section 167B] 699
60. Assessment of Body of Individuals formed for a Particular Event or Purpose [Section 174A] 719
61. Tax Rate for Body of Individuals (BOls) 722
62. Taxation of Joint Venture 728
63. Specimen of Various Useful Format 742
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