Who can be the 'Karta' of HUF

A HUF is a family made up of all people who are descended from a common ancestor, including their wives and unmarried daughters. HUF is a person under section 2(31) of the Income tax act, 1961.

 

Who is a ‘Karta’?

"Karta" is a term used to describe the main family member and is traditionally passed down through males.

The Karta holds a position of authority over the other members and has full authority over property, rituals, and other matters.

The senior most member of the family assumes position of Karta of HUF.

 

Whether a minor can become the Karta of HUF?

A junior member cannot become Karta of the Family as long as a senior member is available. A junior member of the HUF can only become Karta of the HUF if all the coparceners agree to the junior member occupying the managerial position. If a minor is the only one left to be manager, he can do so as long as a capable guardian represents him.

 

Whether a female member can become the Karta of HUF?

“If a male member of a Hindu Undivided Family (HUF), by virtue of his being the first-born eldest, can be a Karta, so can a female member”

Held by Delhi high court a case of Mrs. Sujata Sharma Vs Shri Manu Gupta.

 

The traditional Hindu view, recognises only male inheritors to ancestral property. These views are based on treatises such as Dharmshastra and the Mitakshara school of law.

However , the amendments to the Hindu Succession Act in 2005 introduced section 6.  By virtue of this section , even women members get the same rights as male members. The Section 6 is reproduced below.

On and from the commencement of the Hindu Succession (Amendment) Act, 2005 (39 of 2005), in a Joint Hindu family governed by the Mitakshara law, the daughter of a coparcener shall,

(a) by birth become a coparcener in her own right the same manner as the son;

(b) have the same rights in the coparcenery property as she would have had if she had been a son;

(c) be subject to the same liabilities in respect of the said coparcenery property as that of a son, and any reference to a Hindu Mitakshara coparcener shall be deemed to include a reference to a daughter of a coparcener.