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A joint family or undivided family is an extended family arrangement prevalent throughout the Indian subcontinent, particularly in India, consisting of many generations living in the same household, all bound by the common relationship.[
Family structure[edit]
Historically, for generations India had a prevailing tradition of the joint family system or undivided family. The system is an extended family arrangement prevalent throughout the Indian subcontinent, particularly in India, consisting of many generations living in the same home, all bound by the common relationship.[3] A patrilineal joint family consists of an older man and his wife, his sons and daughters and his grandchildren from his sons and daughters.
The family is headed by a patriarch, usually the oldest male, who makes decisions on economic and social matters on behalf of the entire family. The patriarch's wife generally exerts control over the household and minor religious practices and often wields considerable influence in domestic matters. Family income flows into a common pool, from which resources are drawn to meet the needs of all members, which are regulated by the heads of the family.[4] However, with urbanisation and economic development, India has witnessed a break up of traditional joint family into more nuclear-like families, and the traditional joint family in India accounted for a small number of Indian households.[5][6]
A Hindu Undivided Family or HUF is a legal term related to the Hindu Marriage Act. The female members are also given the right of share to the property in the HUF. The term finds reference in the provisions of the Income Tax Act, but the expression is not defined in the act. There are various aspects of Hindu law relevant for the purpose assessment of income[7] and wealth in the status of HUF, as well as the impact of the provisions of Hindu Succession Act 1956 as amended by Hindu Succession (Amendment) Act 2005 relevant for the purpose of assessment of income and wealth in the status of HUF under the Income Tax Act 1961.
In the case of Surjit lal Chhabra 101 ITR 776 SC, joint family and undivided family are synonymous: "A joint Hindu family consists of persons lineally descended from a common ancestor and includes their wives and unmarried daughters. The daughter, on marriage, ceases to be a member of her father's family and becomes a member of her husband’s family."
In 2016, a judgment of the Delhi High Court ruled that the eldest female member of a Hindu Undivided Family can be its "karta" (manager).[8]
Relationships[edit]
This section needs expansion. You can help by adding to it. (June 2011)
Different relationships are addressed via different names. The nature of relationship also varies. Relations can be of equivalence, mutual respect or teasing in nature.
In joint families in northern and central India between a bride or sister-in-law and her younger brother-in-law, a joking or teasing relationship is common, and the relationship towards an older brother-in-law is that of respectfulness.[9]
In a traditional joint Hindu family, there is a subservient relationship between the wives of the brothers: the patriarch's wife is addressed as "Badi Bhabhi (in Hindi)", meaning " eldest brother's wife." She is traditionally considered the mistress of the house and is in charge of running the household affairs and overseeing the servants (if any). The subsequent younger brothers' wives typically seek her advice and permission for any matter his/decisions regarding the household and rearing of the children.
Meaning: Joint Hindu Family Business is a different type of organization, which is found only in India. As the name suggests, it is type of organization in which all the members of Hindu Undivided Family manage and control the business with the direction of head of the family. It is not a Partnership. It is just like a Partnership where only the members of the family can take part. It is not even sole trading concern, but it is enlargement of sole trading concern in which continuity is guaranteed. The business is carried on from generation to generation. It comes into existence by the operation of Hindu law. It is the result of Hindu Undivided Family system followed in India. Wherever, there is Hindu Undivided Family, there is the scope of Joint Hindu Family Business.
Joint Hindu Family Business, though is an enlarged form of sole trading concern but it enjoys stability. It is given due recognition by the Income Tax Act, 1961, and by the Joint Hindu Succession Act, 1956, but it lacks legal status. Status of Joint Hindu Family firm and its members is one and the same.
Membership: The membership of Joint Hindu Family Business is restricted only to members of the family. Members of the family are called 'co-parceners'. Before 1956, female members of the family were not having equal rights with male members but theHindu Succession Act, 1956, has its provisions for female members also. The business is controlled by head of the family called as 'Karta'. Karta and co-parceners are usually male members.
Management: The management of Joint Hindu Family Business is in the hands of the head of the family who is known as "Manager or Karta". The Karta has to carry on the business with care, he has to protect the interest of the members, he cannot make secret profits. Karta has full authority and control over financial aspects of business. He is called "Custodian of Property". He is fully responsible for business risk, his liability is unlimited. The liability of the co-parceners is limited. The co-parceners have to help Karta in doing the business. Any member is free to get separate from Joint Hindu Family Business. Generally, separation from the Joint Hindu Family is due to the disagreement with the Karta's policies and programs.
Types of Joint Hindu Family Business: There are two types of Joint Hindu Family Businesses. They are as follows:-
(1) Mitakshara: Only male members born in the family are eligible to get equal share in the property of the family. This system exists in India except West Bengal and Assam.
(2) Dayabhagha: Under this both male and female members get the share in the property of family. This form exists in West Bengal and Assam. From June 22, 1994, the female members also have the co-parcenercy right in the state of Maharashtra.