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IJNRD
INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT
International Peer Reviewed & Refereed Journals, Open Access Journal
ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
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Impact Factor : 8.76

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Paper Title: Hindu undivided family: Effects on Indian tax system
Authors Name: Dr Suman Nasa
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Author Reg. ID:
IJNRD_186517
Published Paper Id: IJNRD2301302
Published In: Volume 8 Issue 1, January-2023
DOI: http://doi.one/10.1729/Journal.36225
Abstract: HUF that is Hindu undivided family is a household of lineal descendants from a common ancestor, comprising of male members of the family, their spouses, and spinster females. Hindu refers to anybody who meets the criteria of a Hindu as defined in Section 2 of the Hindu Succession Act, which includes Sikhs, Jains, Buddhists, and anyone who is a follower of the Brahmo Samaj or the Arya Samaj. As per Section 2(31) of the Income Tax Act 1961, a HUF is a distinct tax entity. The income tax is one of the most important taxes that is collected by the government in India, however, the system is not flawless. While collecting taxes from Hindu undivided families, the government has a bias toward them, leading to big financial losses for the government.
Keywords: Ancestor, Common, Descendants, Distinct, Entity, Flawless, Hindu, Lineal
Cite Article: "Hindu undivided family: Effects on Indian tax system ", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 1, page no.d4-d9, January-2023, Available :http://www.ijnrd.org/papers/IJNRD2301302.pdf
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ISSN: 2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
Publication Details: Published Paper ID:IJNRD2301302
Registration ID: 186517
Published In: Volume 8 Issue 1, January-2023
DOI (Digital Object Identifier): http://doi.one/10.1729/Journal.36225
Page No: d4-d9
Country: Sonipat, Haryana, India
Research Area: Commerce
Publisher : IJ Publication
Published Paper URL : https://www.ijnrd.org/viewpaperforall?paper=IJNRD2301302
Published Paper PDF: https://www.ijnrd.org/papers/IJNRD2301302
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ISSN: 2456-4184
Impact Factor: 8.76 and ISSN APPROVED
Journal Starting Year (ESTD) : 2016

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