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HUF Partition Deed Format

Record the partition of a Hindu Undivided Family among its members: the shares, which property goes to whom, and how liabilities are settled.

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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 is partitioned when its members sever their joint status and divide the family property. A partition deed records the date of partition, each member's share, the allotment of properties with values and any owelty (balancing payment), how liabilities are discharged, and the closure of the HUF's bank accounts and records. For income-tax, the family continues to be assessed as an HUF until the Assessing Officer records the partition after an inquiry.

When it is used

  • Members decide to end the joint family and divide its assets.
  • Family property is to be divided after the death of the karta.
  • Closing the HUF's PAN, accounts and investments after division.

What the template covers

  • Name and PAN of the HUF, karta and school of Hindu law
  • Type and date of partition
  • Members taking a share and their shares
  • Allotment of properties with values and owelty
  • Liabilities and how they are discharged
  • Possession, transfer of records and closure of accounts
  • Minors' shares, income-tax claim, stamp duty and registration

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.

Deed

Date of Deed; Place of Execution; State where the Property is Situated; E-stamp Value (₹); Type of Partition; Date of Partition (effective date); Includes Immovable Property?

HUF

Name of the HUF; PAN of the HUF; Address of the HUF; Name of the Karta; School of Hindu Law; Background (optional); HUF Bank Account(s) to be Closed

Members

Members Taking a Share (Karta first): Full Name, Father's / Husband's Name, Relationship, Status, Date of Birth, Natural Guardian (if minor), Address, PAN, Share (%), Owelty Received (+) / Paid (−) (₹)

Properties

Allotment of Properties (one per line: property - allotted to - value); Basis of Valuation (optional); Liabilities of the HUF and How Discharged (optional)

Witnesses

Witness 1 Name; Witness 1 Address; Witness 2 Name; Witness 2 Address

The claim of partition is made under Section 171 of the Income-tax Act, 1961 up to 31 March 2026 and Section 315 of the Income-tax Act, 2025 from 1 April 2026. A partial partition is not recognised for income-tax under either Act. Distribution of property on a total partition is not a transfer for capital gains. In Delhi, stamp duty on a partition instrument is charged under Article 45 on the value of the separated shares, and a deed dividing immovable property must be registered; check the current rate on revenue.delhi.gov.in.

The income-tax references follow the Date of Partition: Sections 171 and 47(i) of the Income-tax Act, 1961 up to 31 March 2026, Sections 315 and 70(1)(a) of the Income-tax Act, 2025 from 1 April 2026. A partial partition is not recognised for income-tax under either Act.

Generate the HUF Partition Deed (Total / Partial Partition)

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.

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Need this checked against your facts, or the registration or filing that follows? Contact SKAG and Associates

HUF Declaration / Deed of Declaration Declaration by the Karta recording the existence of a Hindu Undivided Family, its members and coparceners, the Karta's authority and the initial corpus and its source, with consent of adult coparceners, witnesses and notarial attestation. Used to apply for the HUF's PAN and open its bank account. Family Settlement Deed Family settlement deed for division of ancestral / joint family property among family members — distinguished from "transfer" for stamp purposes. Gift Deed (Immovable Property) Deed of Gift transferring ownership of immovable property without consideration under Section 122 of the Transfer of Property Act 1882 — registration mandatory. Last Will and Testament Last Will and Testament — declaration of distribution of assets, executor appointment, guardianship. Signed by the testator and attested by two witnesses (Indian Succession Act, 1925); registration is optional.

Frequently asked questions

Is a partial partition of an HUF valid?

It is valid under Hindu law, but for income-tax a partial partition is not recognised, so the HUF continues to be assessed as before.

Is capital gains tax payable on HUF partition?

No. Distribution of capital assets on a total partition of an HUF is not treated as a transfer.

Do daughters get a share on partition?

Yes. Since 2005, daughters are coparceners by birth and take a share like sons.

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.

Published by SKAG and Associates, Chartered Accountants, New Delhi · Proprietor CA Gaurav Singh (ICAI M.No. 539050). General information only, not professional advice.

Last updated: 30 October 2026

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