Name the act which is related to hindu undivided family (H.U.F)
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Hindu Undivided Family ('HUF') is treated as a 'person' under section 2(31) of the Income-tax Act, 1961 (herein after referred to as 'the Act'). HUF is a separate entity for the purpose of assessment under the Act.
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under section 2(31) of income tax act
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