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The Malaysian Tax System - What is a Hindu Joint Family | 什么是印度教联合家庭?

Updated: Feb 9

A "body of persons" is included in the definition of "person" under the Income Tax Act 1967, and the former also covers a Hindu joint family.

Under s 2 of the Income Tax Act 1967, a Hindu joint family means what in any system of law prevailing in India is known as a Hindu joint family or coparcenary.

A Hindu joint family, often known as a "Hindu undivided family" (HUF), is therefore treated as a separate entity for income tax purposes.

The head of the family is called 'Karta,' or the manager who operates the business of the HUF.

HUF typically has assets that come from ancestral property, a gift, a property acquired from the sale of joint family property, a will, or property donated to the common pool by members of HUF.

A partnership's relationship results from a contract or agreement, but a Hindu joint family's bond results from status.