INTERNATIONAL JOURNAL OF NOVEL RESEARCH AND DEVELOPMENT International Peer Reviewed & Refereed Journals, Open Access Journal ISSN Approved Journal No: 2456-4184 | Impact factor: 8.76 | ESTD Year: 2016
Scholarly open access journals, Peer-reviewed, and Refereed Journals, Impact factor 8.76 (Calculate by google scholar and Semantic Scholar | AI-Powered Research Tool) , Multidisciplinary, Monthly, Indexing in all major database & Metadata, Citation Generator, Digital Object Identifier(DOI)
HUF that is Hindu undivided family is a household of lineal descendants from a common ancestor, comprising of male members of the family, their spouses, and spinster females. Hindu refers to anybody who meets the criteria of a Hindu as defined in Section 2 of the Hindu Succession Act, which includes Sikhs, Jains, Buddhists, and anyone who is a follower of the Brahmo Samaj or the Arya Samaj. As per Section 2(31) of the Income Tax Act 1961, a HUF is a distinct tax entity. The income tax is one of the most important taxes that is collected by the government in India, however, the system is not flawless. While collecting taxes from Hindu undivided families, the government has a bias toward them, leading to big financial losses for the government.
"Hindu undivided family: Effects on Indian tax system ", International Journal of Novel Research and Development (www.ijnrd.org), ISSN:2456-4184, Vol.8, Issue 1, page no.d4-d9, January-2023, Available :http://www.ijnrd.org/papers/IJNRD2301302.pdf
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2456-4184 | IMPACT FACTOR: 8.76 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.76 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator
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