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Can female become Karta of HUF- A Legal perspective

Can female become Karta of HUF- A Legal perspective

Can female become Karta of HUF- A Legal perspective

Introduction:

Under the Hindu Laws prevalent in India, the manager of a Hindu Undivided Family (HUF) is called the ‘Karta’. The property belonging to joint family i.e. HUF is managed by the Karta. The position of ‘Karta’ is generally conferred upon the senior-most male family member of the HUF. The basic qualification to become a ‘Karta’ of a HUF is that only a co-parcener can become ‘Karta’.  Before Hindu Succession (Amendment) Act, 2005, a Hindu female member was not a coparcener of HUF and only male members were treated as ‘coparceners’. But post-amendment, Hindu daughters shall by birth become a coparcener in her own right in the same manner as the son. This has led to significant change in the legal position of ‘Karta’. In this article, we will discuss the question “Can female become ‘Karta’ of HUF?” in a legal perspective.

 

What are the rights conferred by Hindu Succession (Amendment) Act 2005 for Hindu females?

The Hindu Succession (Amendment) Act, 2005 provides the following rights to Hindu daughters under section 6 of the said Act:

  • The daughter of a coparcener shall by birth become a coparcener in her own right in the same manner as that of a son.
  • The daughter has the same rights in coparcenary property as that of a son.
  • The daughter shall be subject to the same liability with respect to coparcenary property as that of a son.
  • Any reference to a Hindu Mitakshara coparcener shall be deemed to include a reference to a daughter of a co-parcener.
  • The daughter is allotted the same share as is allotted to a son.
  • The share of the pre-deceased son or a pre-deceased daughter shall be allotted to the surviving child of such pre-deceased son or pre-deceased daughter.

 

Shall Hindu daughters be treated as coparcener?

  • Yes, after Hindu Succession (Amendment) Act, 2005, a Hindu daughter shall have the same rights as of a son. Therefore, Hindu daughters shall be treated as ‘coparcener’ in respect of HUF property.
  • After marriage, she becomes member of her husband’s HUF and continues to be a coparcener of her father’s family. Being a coparcener, she can seek partition of coparcenary property.
  • If a female coparcener dies before partition of HUF property, then the children of such female coparcener would be eligible for her share in coparcenary property.

 

Can female become ‘Karta’ of HUF?

  • Before Hindu Succession (Amendment) Act 2005, it was held by many courts that only a coparcener could become ‘Karta’ of HUF. Thus, a female member was not allowed to become ‘Karta’ of HUF as she was not treated as ‘coparcener’.
  • However, with effect from 06th September, 2005 i.e. post amendment, the position of a female member has changed significantly as female member has now been permitted coparcenary rights in HUF property.. As such, it can be safely presumed that female member can now become ‘Karta’ of HUF and such can act as manager of joint family properties in their full rights.

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Author Bio

Qualification: CA,B.Com, Certified Reinsurance Broker
Bio: Qualified C.A. with more than 15 years of experience in Direct Tax, International Taxation and GST. Also a passionate writer on taxation issues.
Total Posts: 38
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