Joint Hindu Family outside India

There are many misconceptions in case of Joint Hindu Family. For example, one is that it can be formed only in India.

In this post, we dwell on instances where Tax Laws recognise Joint Hindu Family outside the territory of India.

1. Malaysia Income Tax Act, 1967, “body of persons” means an unincorporated body of persons(not being a company), including a Hindu Joint Family but excluding a partnership.

2. In Singapore, the Income Tax Act, 1947 defines “Hindu joint family” means what in any system of law prevailing in India is known as a Hindu joint family or a co‑parcenary.