<P> A joint family or undivided family is an extended family arrangement prevalent throughout the Indian subcontinent, particularly in India, consisting of many generations living in the same household, all bound by the common relationship . </P> <P> Historically, for generations India had a prevailing tradition of the Joint Hindu Family or undivided family . The system is an extended family arrangement prevalent throughout the Indian subcontinent, particularly in India, consisting of many generations living in the same home, all bound by the common relationship . A patrimonial joint family consists of a man and his wife; their son's; their unmarried daughter's; their son's and son's and son's and son's and unmarried daughters, and so on up - to infinite . Any number of these people may without impacting the legal existence of the family, be decreased . </P> <P> The family is headed by a senior person called a' Karta', usually the oldest male or female, who makes decisions on economic and social matters on behalf of the entire family . The patriarch's wife generally exerts control over the household and minor religious practices and often wields considerable influence in domestic matters . Family income flows into a common pool, from which resources are drawn to meet the needs of all members, which are regulated by the heads of the family . However, with urbanization and economic development, India has witnessed a break up of traditional joint family into more nuclear - like families, and the traditional joint family in India accounted for a small number of Indian households . </P> <P> A Hindu undivided family or HUF is a legal term related to the Hindu Marriage Act . The female members are also given the right of share to the property in the HUF . The term finds reference in the provisions of the Income Tax Act, but the expression is not defined in the act . There are various aspects of Hindu law relevant for the purpose assessment of income of HUF with Hindu Succession Act 1956 and Income Tax Act 1961 and wealth in the status of HUF, as well as the impact of the provisions of Hindu Succession Act 1956 as amended by Hindu Succession (Amendment) Act 2005 relevant for the purpose of assessment of income and wealth in the status of HUF under the Income Tax Act 1961 . </P>

Who is the head of the family in india