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Companies Act - Relatives

This document lists 31 relatives and whether they are considered members of a Hindu Undivided Family (HUF) according to the 1956 Act. Key relatives like the husband, wife, son, daughter, father and mother of members are considered part of the HUF, while more distant relatives like step-fathers and step-brothers are not. The document provides a reference for determining which relatives are included in a HUF for tax purposes according to Indian law from 1956.

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Amit
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59 views1 page

Companies Act - Relatives

This document lists 31 relatives and whether they are considered members of a Hindu Undivided Family (HUF) according to the 1956 Act. Key relatives like the husband, wife, son, daughter, father and mother of members are considered part of the HUF, while more distant relatives like step-fathers and step-brothers are not. The document provides a reference for determining which relatives are included in a HUF for tax purposes according to Indian law from 1956.

Uploaded by

Amit
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Sr. No.

Relative 1956 Act


1 Members of HUF Yes
2 Husband Yes
3 Wife Yes
4 Father Yes
5 Step Father No
6 Mother Yes
7 Step Mother Yes
8 Son Yes
9 Step Son Yes
10 Son’s Wife Yes
11 Daughter Yes
12 Step Daughter Yes
13 Daughter’s Husband Yes
14 Brother Yes
15 Step Brother Yes
16 Sister Yes
17 Step Sister Yes
18 Father’s Father Yes
19 Father’s Mother Yes
20 Mother’s Mother Yes
21 Mother’s Father Yes
22 Son’s Son Yes
23 Son’s Son’s Wife Yes
24 Son’s Daughter Yes
25 Sons’ Daughter’s Husband Yes
26 Daughter’s Son Yes
27 Daughter’s Son’s Wife Yes
28 Daughter’s Daughter Yes
29 Daughter’s Daughter’s Husband Yes
30 Brother’s Wife Yes
31 Sister’s Husband Yes

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