An HUF is automatically constituted with the marriage of a person. HUF is a separate entity for income tax purposes under the provisions of Section 2(31) of the Income Tax Act.
The pdf file contains amendments made in the Income Tax Act and Wealth Tax Act by Finance Act, 2009. The file has been prepared by Sitaram Education Center.
Thanks to Mr. Vivek Soni for permitting CAtuts to include this file in the site.