dmjoshi

To my limited texation laws knowledge Hindu Undivided Family
provisions are used to save taxes when other members of the family are
not having as much income as one of them. But I definitely know that
if in a unitary family only one is earning and other spouce is not
earning tax laws do not give any advantage to the earner compared to a
unit family where both the spouce are earning. Whatever percentage of
tax is charged on single earner same percetage of tax is charged to
two earners.

I doubt if there are any special benefit in regards to Income Tax is
provided to any of the groups mentioned, nor there is any undue
advantage is given to any group in the matter of inheritance.