A Hindu Joint Family or Hindu undivided family (HUF) or a Joint Hindu Family is an extended family arrangement prevalent among Hindus of the Indian subcontinent, consisting of many generations living under the same roof. All the male members are blood relatives and all the women are either mothers, wives, unmarried daughters, or widowed relatives, all bound by the common sapinda relationship. An undivided family, which is the normal condition of a Hindu society, is ordinarily joint; not only in whatever relates to their commensality and their religious duties and observance are regulated by the task of regulation. The joint family status being the result of birth, possession of joint cord that knits the members of the family together is not property but the relationship. 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 kitchen, child rearing and minor religious practices. All money goes to the common pool and all property is held jointly.
A daughter cannot remain the member of her father’s family after her marriage and the sisters, though they were once entitled to a share in the property, would lose their right and would be entitled to only maintenance until their marriage and their marriage expenses. A joint family may consist of a single male member and widows of the deceased male members and the property of the family does not cease to belong to the joint family merely because the family is represented by a single coparcener who possesses rights which an absolute owner of the property may possess.
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There are several schools of Hindu Law, such Mitakshara, the Dayabhaga, the Murumakkattayam, the Aliyasanthana etc. Broadly, Mitakshara and Dayabhaga systems of laws are very common. Family ties are given more importance than marital ties. The arrangement provides a kind of social security in a familial atmosphere.
Due to the development of Indian Legal System, of late, the female members are also given the right of share to the property in the HUF. In CIT vs Veerappa Chettiar, 76 ITR 467 (SC), Supreme Court had occasion to decide on an issue whether after the death of all the male members in a HUF, the HUF would still exist.
A Hindu coparcenary is a much narrower body than the joint family. It includes only those persons who acquire by birth an interest in the joint or coparcenary property. These are the sons, grandsons and great-grandsons of the hands as regards his son. In such a case it is said that the son becomes a coparcener with the father with regard to the property so inherited and the coparcenary consists of the father and the son. But this does not restrict the coparcenary to father and son. Even the grandson and great-grandson are also coparceners they and nephews, cousins, etc.
A coparcenary is a creature of customs among Hindus which is recognised by the Indian law; unlike partnership, it cannot be created by act of parties, except to the extent that by adoption, a stranger can be introduced as a member thereof. It has been held by the Supreme Court of India in Kalyanji Vithaldas and others vs Commissioner of Income tax [5 ITR 90 (PC)]that in a coparcenary, there must be at least two male members; but in a HUF, there is no requirement for more than one male member, the other members being the wife and/or the unmarried daughter of the concerned individual, in case he does not have a son.
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