Why can the Uniform Civil Code affect the tax benefits of the Hindu Undivided Family?

Recently, the Law Commission of India initiated a new debate on the Uniform Civil Code. Public opinion on the matter has sparked a debate about HUF and its special treatment under the country’s tax laws.

The Hindu family is not divided

The Hindu undivided family is seen as an institution that operates on the nature of kinship and bloodline. The HUF jointly controls family property among Hindu families. The Hindu concept of undivided family allows family business arrangements to be based on Hindu personal law rather than contractual agreements.

How do undivided Hindu families get tax favorable treatment?

Before that, it was customary to introduce an additional limit of exemption for an undivided Hindu family over other forms of tax payment. This results in undivided Hindu families paying less tax than other taxpayers.

Categories: Trends
Source: HIS Education

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