Income from Converted or Transferred Property to HUF Remains Individual's Income; Partitioned Spouse Income Also Included

When an individual, who is a member of a Hindu Undivided Family (HUF), converts their separate property into HUF property or transfers it to the family without adequate consideration, the income from that property remains part of the individual's total income. If the converted property is partitioned and the spouse receives income from it, this income is also included in the individual's income. However, once included in the individual's income, it is excluded from the total income of the family or the spouse.

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