HUF Declaration Deed Format
Prepare the karta's declaration recording the members, coparceners and corpus of a Hindu Undivided Family.
Law version: Up to FY 2025-26 (Income-tax Act, 1961); Tax Year 2026-27 onwards (Income-tax Act, 2025). Checked on 26 Sep 2026.
What it is
A Hindu Undivided Family (HUF) is a separate person for income-tax purposes, with its own PAN and return. It arises by operation of Hindu law, usually on marriage, and includes the karta, coparceners and other members. A declaration deed by the karta records who the members and coparceners are, the family's name and address, and its initial corpus, and is what banks and the PAN application usually ask for.
When it is used
- Applying for a PAN in the name of the HUF.
- Opening a bank account in the HUF's name.
- Recording a change of karta or members.
What the template covers
- Karta's name, address and PAN
- Name and address of the HUF
- Members and coparceners with relationship and date of birth
- Initial corpus and its source
- Powers of the karta
- Verification and signatures
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Declaration
Date of Declaration; Place; Stamp Paper Value (₹)
HUF
Name of the HUF; Address of the HUF (if different from Karta); School of Hindu Law; How the HUF came into existence; Date of Formation (date of marriage / inheritance / partition)
Karta
Karta Full Name; Father's Name; Karta Date of Birth; Residential Address; Karta's Individual PAN
Corpus
Initial Corpus (₹); Source of Corpus; Corpus Details (optional)
Members
Members other than the Karta: Full Name, Relationship to Karta, Date of Birth, Coparcener?
Bank (optional)
Bank and Branch for HUF Account
Witnesses
Witness 1 Name; Witness 1 Address; Witness 2 Name; Witness 2 Address
Stamp duty, registration and filing
Since the 2005 amendment to Section 6 of the Hindu Succession Act, 1956, daughters are coparceners by birth like sons. Gifts to the HUF from members can be taxed in its hands or clubbed with the donor's income, so the source of the corpus matters. The deed is usually made on stamp paper and notarised; stamp value depends on the State.
The note on gifts to the HUF cites Section 56(2)(x) of the Income-tax Act, 1961 for declarations up to 31 March 2026 and Section 92 of the Income-tax Act, 2025 from 1 April 2026.
Generate the HUF Declaration / Deed of Declaration
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows? Contact SKAG and Associates
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Frequently asked questions
Is an HUF deed legally required?
An HUF exists under Hindu law without a deed, but banks and the PAN process ask for a declaration of its members, so the deed is needed in practice.
Can a daughter be a coparcener or karta?
Yes. Daughters are coparceners by birth since 2005, and courts have accepted the eldest coparcener, including a daughter, as karta.
Can an HUF be formed by an unmarried person?
An HUF generally needs at least two members, so a single unmarried person cannot form one on their own.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.