A joint Hindu family springs from a common male ancestor and consists of his descendants

in the male line, their spouses and unmarried daughters. Every male Hindu even when he is
a member of joint Hindu family can and does constitute a joint family with his own
descendants, a family which nevertheless is a part of the bigger family of which he is a
member. Such a smaller family of the Hindu male who is himself a member of the bigger
family constitutes a branch of the main family. Similarly sub-branches of the family can be
formed by each of his male descendants. Each of these branches or sub-branches is in itself
a HUF.

Partition under the Income-Tax Act is the ascertainment of individual shares of coparceners
in the HUF and a later division by allotting separate properties to the members. The
partition is a mere agreement to divide the properties and, therefore, does not require
registration unless the division is through a written instrument. If the partition is oral,
however, a memorandum of partition should be recorded. The memorandum does not have
to be registered. On a partition between the members of the joint family, the shares are to
be allotted as under.

* On a partition of a HUF, which includes the father, mother, and sons, the mother has no
right to claim partition, but when the partition is actually effected she takes the share equal
to the sons.

* On a partition between a father and his sons where the mother is not living, each son
takes a share equal to that of the father.

* On a partition of a joint family consisting of brothers they take equal shares.

* Each branch takes per stripe as regards every other branch, but members of each branch
take per capita as regards each other.

* None of the unmarried daughters has a right to share on partition but the partition should
provide for their maintenance and education till their marriage and for their marriage
expenses. In Maharashtra, Karnataka, Andhra Pradesh and Tamil Nadu, daughters are also
entitled to a share equal to that of the son on partition of the HUF property. This is not
applicable in Maharashtra where the daughter is married before June 22, 1994, in
Karnataka, if the marriage of the daughter is before July 28, 1994, in Andhra Pradesh if the
marriage of the daughter is before September 5, 1985, and in Tamil Nadu if the marriage of
the daughter is before March 25, 1989.

The I-T Act does not recognise a partial partition. An unequal partition is, however, possible.
Since an unequal partition is permissible, it might be possible that one of the coparceners
may renounce his coparcenary interest in the coparcenary property as an alternative to a
partial partition which is not recognised. The renunciation is an unilateral act of the
coparcener but has to be complete and genuine. The coparcener relinquishing can demand
maintenance but cannot relinquish in favour of a particular individual member of the family.
It is important to note in this context that unless an order is obtained from the Assessing
Officer recognising partition, the income from property shall continue to be assessed as HUF
income.

Reunion of HUFs
Even after a total partition, it is possible for the coparceners to reunite undoing the earlier
partition among themselves. The effect of such reunion is to bring back to life, the former
status of the HUF. A reunion can only take place between persons who are parties to the
original partition. If a joint Hindu family separates, the family or any member of it may
agree to reunite as a joint Hindu family.

The conditions precedent for a valid reunion under the Hindu Law are:

* There must have been a previous state of union. Reunion is possible only among persons
who were on earlier date members of the HUF.

* There must have been a partition in fact.

* The reunion must be effected by the parties or some of them who had made the partition.

* There must be a junction of estate and reunion of property because reunion is not merely
an agreement to live together as tenants in common.

Reunion is intended to bring about a fusion in the interest and in the estate among the
divided members of an erstwhile HUF once again. Therefore, reunion creates a right on all
the reuniting members in the joint family properties which is the subject matter of partition
among them to the extent they were not dissipated before the union.

There should, however, be a proper agreement between the parties so that the intention to
revert to the original status of the HUF is expressed clearly and unambiguously. The burden
of proof of reunion is on the party asserting the reunion and must be discharged along with
proof by the persons reuniting. It should also be remembered that if the partition
comprising immovable properties was by a registered deed then the reunion, which follows
if it is to be valid in law, must also be effected by a registered deed.

In a reunion, a few of the properties of the former HUF and also a few members of the
former HUF may remain out of the reunited HUF. Thus, one may observe that it is possible
that a partial partition which is not otherwise recognised by the tax law may to a limited
extent be possible by the use of the reunion of a HUF.