Gender, Property and Institutional Basis of Tax Policy Concessions: Investigating the Hindu Undivided Family

Sep 1st 2012, Chirashree Das Gupta

This discussion note is an attempt to situate the development of Hindu Undivided Family (HUF) as a legal tax entity recognised by tax law, separate and distinct from individuals and corporate entities. Over the years this tool has been used by the family-owned business groups for evading tax. In fact in the era of neoliberal globalisation, the laws of the land have been altered suitably to facilitate the transformation of family-owned business groups into multinationals without an increase in their total corporate liability.

This Document is in Adobe Acrobat format and would
need a PDF reader to view it.

View/ Download the
document in PDF format


Click below
to get Adobe® Acrobat® Reader®, a free
software that lets you view and print Adobe Portable Document Format (PDF) files.



Site optimised for 800 x 600 and above for Internet Explorer 5 and above