The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime

Social science has had a very limited engagement with the socio-legal entity of the Hindu Undivided Family (HUF). In corporate and personal law—the two spaces it inhabits—it has been largely regarded as separate and distinct entity from “modern” tax and corporate governance entities like individuals...

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Main Authors:	Chirashree Das Gupta, Mohit Gupta
Format:	Article
Language:	English
Published:	Centre d’Etudes de l’Inde et de l’Asie du Sud 2017-03-01
Series:	South Asia Multidisciplinary Academic Journal
Subjects:	HUF family firm business group taxation corporate governance capital accumulation
Online Access:	http://journals.openedition.org/samaj/4300

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spelling	doaj-755ce9429a7341009371c1e8cb01c5f02021-02-09T13:08:13ZengCentre d’Etudes de l’Inde et de l’Asie du SudSouth Asia Multidisciplinary Academic Journal1960-60602017-03-011510.4000/samaj.4300The Hindu Undivided Family in Independent India’s Corporate Governance and Tax RegimeChirashree Das GuptaMohit GuptaSocial science has had a very limited engagement with the socio-legal entity of the Hindu Undivided Family (HUF). In corporate and personal law—the two spaces it inhabits—it has been largely regarded as separate and distinct entity from “modern” tax and corporate governance entities like individuals and body incorporates. It is often referred to as an archaic remnant associated with feudal structures of land and property holdings. Its implications on capital accumulation in the “modern” structures of corporate governance and tax structures have not been studied at all. This paper is an attempt to arrive at a comprehensive delineation of the role of the HUF in the corporate governance and taxation regime in independent India.http://journals.openedition.org/samaj/4300HUFfamily firmbusiness grouptaxationcorporate governancecapital accumulation
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Chirashree Das Gupta Mohit Gupta
spellingShingle	Chirashree Das Gupta Mohit Gupta The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime South Asia Multidisciplinary Academic Journal HUF family firm business group taxation corporate governance capital accumulation
author_facet	Chirashree Das Gupta Mohit Gupta
author_sort	Chirashree Das Gupta
title	The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime
title_short	The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime
title_full	The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime
title_fullStr	The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime
title_full_unstemmed	The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime
title_sort	hindu undivided family in independent india’s corporate governance and tax regime
publisher	Centre d’Etudes de l’Inde et de l’Asie du Sud
series	South Asia Multidisciplinary Academic Journal
issn	1960-6060
publishDate	2017-03-01
description	Social science has had a very limited engagement with the socio-legal entity of the Hindu Undivided Family (HUF). In corporate and personal law—the two spaces it inhabits—it has been largely regarded as separate and distinct entity from “modern” tax and corporate governance entities like individuals and body incorporates. It is often referred to as an archaic remnant associated with feudal structures of land and property holdings. Its implications on capital accumulation in the “modern” structures of corporate governance and tax structures have not been studied at all. This paper is an attempt to arrive at a comprehensive delineation of the role of the HUF in the corporate governance and taxation regime in independent India.
topic	HUF family firm business group taxation corporate governance capital accumulation
url	http://journals.openedition.org/samaj/4300
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The Hindu Undivided Family in Independent India’s Corporate Governance and Tax Regime

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