A common family or an undivided family is an extended family arrangement that prevails throughout the Indian subcontinent, particularly in India, which consists of many generations living in the same household, all of them united by the common relationship. Historically, for generations India had a predominant tradition of the Joint Indian Family or the undivided family. The system is an extended family arrangement that prevails throughout the Indian subcontinent, particularly in India, which consists of many generations living in the same household, all of which are united by the common relationship. A patrimonial family is composed of a man and his wife; Their children; his single daughter; son and son and son and son and single daughter, and so on until infinity. Any number of these people can, without affecting the legal existence of the family, decrease.
The family is headed by an older person named Karta, usually the oldest man or woman, who makes decisions about economic and social affairs on behalf of the whole family. The patriarch's wife usually exercises control over the house and minor religious practices and often exerts considerable influence on domestic affairs. Family income flows into a common pool, from which resources are drawn to meet the needs of all members, who are regulated by heads of households. However, with urbanization and economic development, India has witnessed a rupture of the traditional common family in more nuclear families, and the traditional common family in India accounted for a small number of Indian households.
An undivided Hindu family or HUF is a legal term related to the Hindu Marriage Law. Female members are also given the right to share property in the HUF. The term is referenced in the provisions of the Income Tax Law, but the term is not defined in the law. There are several aspects of Hindu law relevant to assessing the purpose of HUF income with the 1956 Hindu Succession Act and the Income Tax Act of 1961 and the wealth in HUF status as well as the impact of provisions of the Hindu Succession Act 1956, Hindu Succession Act (Amendment) 2005 relevant to the effects of the assessment of income and wealth in the HUF situation under the Income Tax Act of 1961.
In the case of Surjit Lal Chhabra 101 ITR 776 SC, the joint family and the undivided family are synonymous: "A common Hindu family consists of persons descended linearly from a common ancestor and include their single wives and daughters. her father and be a member of her husband's family. "