HUF Deed Registration – Format Free Download #1

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HUF deed registration

HUF deed registration

A document prepared in accordance with Hindu law and section 2(77) of the Income Tax Act, 2025, detailing the Karta, members, and coparceners of a Hindu Undivided Family (HUF) and the legal terms and conditions for its operation called a HUF deed. Notarizing the draft HUF deed with stamp paper completes the HUF deed registration process in India. HUF deed registration is a major and essential process under HUF registration services in India. It is important to prepare the HUF deed registration format before applying for a PAN card for a HUF.

HUF deed registration process step-by-step

The following three steps are involved in the registration of an HUF deed.

  1. Preparing the HUF deed format: Creating a legal HUF deed is considered the most important process for HUF registration. A HUF deed is the foundation of a Hindu Undivided Family and requires transparency. As per legal and proper arrangement, all the coparceners who have a share in the family ancestral property are recorded in the HUF deed.
  2. Stamp paper for HUF deed: The price of stamp paper for HUF deed may vary from state to state, but HUF deed registration can be made on standard Rs. 100 stamp paper and is legally valid. To buy stamp paper for an HUF deed, you can contact the stamp paper seller sitting in the local authority, or you can print it online from home by visiting the Website of Stock Holding Corporation of India (SHCIL) and entering the required information.
  3. Notarization: A non-government person authorized by the government to authenticate documents puts his or her stamp and signature on the HUF deed, which is called notarization. The lawyer or official performing the notarization will try to ensure that the person signing the HUF deed or HUF affidavit is present and signing it.
  4. Apply for HUF PAN Card: Under HUF deed registration, after drafting the HUF deed, purchasing stamp paper, and completing the notarization process, you will need to obtain a PAN card for the HUF. Until March 31, 2026, Form 49A was used to apply for a HUF PAN card. However, from April 1, 2026, Form 94 is used to apply for a HUF PAN card.

Conditions for the HUF deed registration

Before drafting the deed for HUF and applying for a PAN card, it is important to know certain things that may impact the HUF deed registration process.

  1. Restrictions related to caste and religion: Only people from Hindu, Jain, Buddhist, and Sikh communities are eligible for HUF deed registration.
  2. Single individuals are not allowed: For registration of HUF there must be more than one person; there must be a family that is undivided. As per the income tax act, HUF is a non-individual entity.
  3. Wife and daughter-in-law cannot be coparceners: In the HUF deed prepared for a Hindu Undivided Family, the wife and daughters-in-law are addressed as members who do not have any right to claim the ancestral property of the family.
  4. Succession timeline: After the HUF deed registration, descendants of the same family, being coparceners up to the 4th degree, can inherit the property. However, there is no time limit for dissolving the HUF, unless the HUF property is divided.
  • 1st degree coparcener – Karta
  • 2nd degree coparcener – Son
  • 3rd degree coparcener – Grandson
  • 4th degree coparcener – Great-grandson
    Since 1-9-2005, the daughter has also a coparcener in the HUF.
  1. Clubbing of income: If a HUF receives any amount as a gift from any member of its family and the HUF derives some income by way of such gift amount, then that income is added to the income of the gifting member under the Income Tax Act, 2025 (Section 99(2), which is similar to Section 64(2) of the 1961 Act).
  2. Limited income sources: A HUF can do business to earn income, earn interest by investing, earn capital gains from the stock market and buying and selling of movable and immovable property, and earn rent by renting out the property, but a HUF cannot earn salary, commission, and professional freelance income like an individual.
  3. Division of family property: Wife and daughters-in-law are considered members of the HUF, which is why even after becoming a part of the family after marriage, they are not given a share in the ancestral property of the family. A wife gets a share in the property of HUF only if her husband (Karta) is dead and her children are minors.
  4. Compliance of property transfer: To transfer property to a HUF, it is necessary to complete the property transfer process at the sub-registrar’s office. Simply creating a gift deed does not transfer the property to the HUF. Government fees and lawyer’s fees incurred in the transfer process have to be paid. After the property transfer process is completed at the sub- registrar Office, updating it in the offices related to utility bills (electricity, water, etc.) is also considered an important process. At the time of HUF deed registration, it is very important to know that a HUF can earn rental income only when the property is transferred in the name of the HUF.
  5. Income tax return (ITR) filing: Filing Income Tax Return (ITR) for a HUF is required, If the HUF’s annual income falls within the taxable bracket as per the income tax slab. If this is not done, the Income tax department can issue a notice and also impose a penalty.
  6. Limits on receiving gifts: Under the Income Tax Act, 2025 (Section 92, which is similar to Section 56(2)(x) of the 1961 Act), a person cannot receive gifts exceeding Rs 50,000 from a non-member/coparcener in the entire tax year. However, a corpus is created in a HUF through the medium of gifts.

HUF registration deed format

If any person has understanding of Hindu Undivided Family (HUF) and is aware of Hindu Law, then he/she can draft the HUF deed himself/herself. In the HUF deed registration format, the names, addresses, and relationships of the Karta, coparceners, and members with the Karta, description of ancestral property, rules and conditions related to the operation of the HUF, etc. are mainly mentioned. If you are looking for the HUF deed format, you can download it here

Free Download

Does the HUF deed need to be registered?

There is no need to go to any government office or authority or sub-registrar office to register the HUF deed. A copy of the HUF deed is not required or requested for record purposes at any government office or authority. The process of getting the draft HUF deed notarized on stamp paper is called HUF deed registration. This process helps in creating a legal identity for an HUF deed. An HUF affidavit or declaration may be required when applying for a PAN card or opening a bank account for an HUF.

Author of this blog- Mr. Honey Jain