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Hindu Undivided Family: Can my father and I create another HUF together?

balwant jain
By Balwant Jain

3 min read | Updated on September 30, 2026, 08:42 IST

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SUMMARY

Can a father and son who already have separate HUFs create another HUF together? An expert explains the rules and income tax implications.

Can my father and I create another HUF together?

A person who is born into or adopted into the family automatically becomes a member of the HUF of a common male ancestor up to the fourth degree.

HUFs and family finances can sometimes raise questions, especially when different family members already have separate HUF arrangements.

In today’s Q&A, an expert answers a reader who wants to know whether a father and son can jointly create another HUF when they already have separate HUFs.

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Question: My father and I both have separate HUFs. Can my father and I have another HUF together? My father and mother have one HUF account, and my wife and I also have an HUF account. Can I create another HUF account with my father, mother, wife and me?
Answer: Under Hindu law, a Joint Hindu Family is a unique concept under which persons who are lineally descended from a common male ancestor constitute a Joint Hindu Family. The same concept is adopted for income tax purposes and is called a Hindu Undivided Family (HUF).

Thus, at any given point in time, persons from four generations of a common male ancestor can constitute an HUF. A person who is born into or adopted into the family automatically becomes a member of the HUF of a common male ancestor up to the fourth degree. Therefore, a person becomes a member of the HUF of his great-grandfather, together with his grandfather and father.

An HUF comes into existence with the birth of a second coparcener in the family or on the adoption of a person into the family. Thus, an HUF cannot be created by acts of the parties. Your father’s HUF came into existence on your birth, presuming that you are the first child of your parents. As an HUF can come into existence only after the birth of a member to a couple, in my opinion, the HUF constituted by you and your wife is not legally constituted under the law unless you already have a son or daughter.
Please note that you and your wife are already members of your father’s HUF while having your own HUF. You, your wife, your father and your mother together already constitute an HUF; therefore, the question of you having another HUF does not arise. After 1978, partial partition of an HUF is no longer recognised under the Income Tax Laws. Therefore, there is no question of you creating another valid HUF under the income tax laws.
Have a personal finance, mutual fund, or income tax query? We will try to get them answered by experts. Write to sangeeta.ojha@rksv.in
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Disclaimer: The views and opinions expressed above are those of respective experts/commentators and do not reflect the views of Upstox. The above Q&A is only for informational purposes and should not be considered investment or tax advice from Upstox. Please consult a tax expert for your complex tax problems.

About The Author

balwant jain
Balwant Jain is a Mumbai-based tax and investment expert.

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