Formation Management & Taxation of Hindu undivided Families (HUD)

Formation Management & Taxation of Hindu undivided Families (HUD)

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Author : Ram Dutt Sharma
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This 5th Edition (2025) of Formation, Management & Taxation of Hindu Undivided Families (HUF) by Ram Dutt Sharma provides a comprehensive and practical guide to the creation, functioning, and taxation of HUFs, Association of Persons (AOP), Body of Individuals (BOI), and Joint Ventures under the Income Tax Law, updated with all amendments introduced by the Finance Act, 2025.


The book offers in-depth coverage of the legal framework and compliance requirements, making it a valuable resource for both practitioners and taxpayers.


Key highlights include:

• Legal provisions governing formation and recognition of HUFs, AOPs, BOIs, and Joint Ventures under the Income Tax Act

• Tax planning strategies for effective management of HUF income and assets

• Step-by-step procedures for partition of HUF property and implications on tax liability

• Detailed explanation of assessment procedures, exemptions, and deductions available to HUFs and similar entities

• Analysis of capital gains, income from other sources, and clubbing provisions as applicable to HUFs, AOPs, and BOIs

• Impact of the Finance Act, 2025 on taxation and compliance for these entities

• Judicial interpretations from Supreme Court and High Court rulings shaping HUF law and taxation

• Procedural guidance on filing returns, maintaining records, and responding to assessments

• Practical case studies and examples for better understanding of complex provisions

• Relevant CBDT circulars and notifications for quick reference


This edition is especially useful for:

• Chartered accountants, tax practitioners, and advocates handling HUF and AOP matters

• Members and managers of HUFs seeking clarity on tax obligations

• Students of tax law and competitive exam aspirants

• Officers of the Income Tax Department involved in assessment and litigation


With its holistic coverage, practical insights, and updated legislative references, this book is an essential companion for anyone dealing with the formation, management, and taxation of HUFs and related entities under Indian tax law.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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