Hindu undivided family: Effects on Indian tax system

Registration ID: IJNRD_186517

Published ID: IJNRD2301302

DOI: http://doi.one/10.1729/Journal.36225

Dr Suman Nasa

Ancestor, Common, Descendants, Distinct, Entity, Flawless, Hindu, Lineal

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.

Published Paper   E-Certificate

Dr Suman Nasa (January-2023). Hindu undivided family: Effects on Indian tax system . INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT, 8(1), d4-d9. http://doi.one/10.1729/Journal.36225

Volume 8 Issue 1, January-2023

Pages : d4-d9

Paper Reg. ID: IJNRD_186517

Published Paper Id: IJNRD2301302

Downloads: 000122004

Research Area: Commerce

Country: Sonipat, Haryana, India

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Published Paper URL: https://ijnrd.org/viewpaperforall?paper=IJNRD2301302

Crossref DOI: http://doi.one/10.1729/Journal.36225

Journal Name: INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT(IJNRD)

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