HUF stands for ‘Hindu Undivided Family’ and comprises of all descendants of a common male ancestor and includes their wives and unmarried daughters. The term of HUF is defined under the Hindu Law as a family, however it is not defined in income tax law.
The family continues to exist even after the death of the common ancestor and the next eldest male member becomes the head of the family or the “Karta”. Even on the death of all the male members, the HUF continues to exist.