Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) is a Practice book on Income Tax on Conferenza, priced at ₹1,516 (20% off MRP ₹1,895). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,516 · 20% off
- Course
- Practice
- Subject
- Income Tax
Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Formation, Management and Taxation of Hindu Undivided Families by Ram Dutt Sharma is a practical guide to how HUFs, AOPs, BOIs and Joint Ventures are created, run and taxed under income tax law. This 5th Edition is updated with all amendments introduced by the Finance Act, 2025.
At a glance
| Edition | 5th Edition, 2025 |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2025 |
| Publisher | Commercial Law Publishers |
What's inside
- Legal provisions governing formation and recognition of HUFs, AOPs, BOIs and Joint Ventures under the Income Tax Act
- Tax planning for HUF income and assets, and step-by-step partition procedures with their tax consequences
- Assessment procedures, exemptions and deductions available to these entities
- Capital gains, income from other sources and clubbing provisions as they apply to HUFs, AOPs and BOIs
- Supreme Court and High Court rulings that shape HUF law, with CBDT circulars and notifications
- Guidance on filing returns, maintaining records and responding to assessments, with case studies
Who should buy this
- Chartered accountants, tax practitioners and advocates handling HUF matters
- Families and karta of an HUF who want to understand partition and compliance
- Students of direct taxation studying entity-level assessment
Publisher's description
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.
Frequently asked questions
What is Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF)?+
Formation, Management and Taxation of Hindu Undivided Families by Ram Dutt Sharma is a practical guide to how HUFs, AOPs, BOIs and Joint Ventures are created, run and taxed under income tax law. This 5th Edition is updated with all amendments introduced by the Finance Act, 2025.
How much does Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) cost?+
Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) is available for ₹1516 (MRP ₹1895) on Conferenza, with fast delivery.
Which exam is Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) for?+
Practice — Income Tax.
Is Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) good for self-study of Income Tax?+
Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) available as a free PDF download?+
Formation Management & Taxation of HINDU UNDIVIDED FAMILIES (HUF) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.