HUF - Meaning Of Important Term-“Stridhan”


All the gifts of jewellery and appliances given to a woman by her parents or her in-laws at and during the marriage are hers. This is called stridhan or woman’s wealth. Stridhan has also been defined as that portion which belongs exclusively to woman. Any property, valuable, jewellery & ornaments, cash etc given to a lady at the time of her marriage or during the marriage ceremony, any property conferred on her by way of a will by her parents, any gift given to her by her parents, and in-laws are all part of the woman’s property and are commonly known as Stridhan. She is the rightful and absolute owner of all such property and her husband or his other relatives have no right over such property and belongings, in the case of B.i. Govindappa v. B. Narasimhaiah, (1991) 4 SCC i06(=AIR 1991 SC 1969], the Apex Court held that there can be no manner of doubt that a 1-lindu woman is the full owner aid entitled to deal with her stridhan property as she likes. She can also put any restriction or curtailment of her rights by her own consent and free will in her stridhan property

Stridhan has been defined in the Hindu law as consisting among other things, the following:


1.         Gifts made by mother to her daughter

2.         Gifts made by father to her daughter

3.         Gifts made by brothers to her sister

4.         Gifts made out of love and affection by mother in law or father in law to their daughter in law

5.         Gjft made before the nuptial fire at the time of marriage by any person attending the marriage.

6.         Gifts made at the time of the ceremony when the bride leaves her parent’s house for her in-laws house.

7.         Gifts made by husband to her wife at the time of marriage


The above list is not an exhaustive list and can contain other gifts also which are essentially connected with the marriage of a Hindu daughter. Some of them are:


1.         Gifts from relations

2.         Gifts made after marriage by Husband’s relations or parent’s relations.

3.         Gifts made a husband to his wife on the occasion of his taking another wife.


HUF -  Capital Gain Account
HUF -  Deduction from HUF Business Income
Income Derived From Funds Of HUF -Whether Individual Income Or Family Income
Gift by HUF to its Member
Gift To Minor Daughters Out Of HUF Property Prior To Marriage
Gift of HUF Property to Stranger or to any Person who is a Alien to HUF
Clubbing Provisions In Case Of Gifts Received By HUF
Applicability of Clubbing Provisions in case Karta of a HUF is a Partner in a Firm
Gifts received by HUF from Aliens / Strangers
HUF - Investment Options
Concept of Multiple HUF’s
Whether a Single Member can Constitute a HUF ?
Whether any Limit is placed on Number of Members of a HUF ?
Whether HUF- Can Be Constituted with only Female Members ?
Drawings / Expenses of HUF
Whether HUF can be a Shareholder / Subscriber to the MOA ( Memorandum Of Association)  of a Company
Whether HUF can be a Member of a Cooperative Society ?
Whether HUF can be a Partner ?
Can KARTA of a HUF enter into Partnership with another Member of HUF ?
Can There Be A Partnership Between Two HUFs?
Effect Of Death Of Karta In Case Of Partnership Firm
Whether HUF Can Be A Proprietor ?
Whether HUF Can Be A Trustee / Settler ?
HUF - Aliyasantana Law
HUF - Marumakkattayam Law
Power of KARTA in relation to HUF
Managing Members in relation to HUF
Whether a Female can become a Karta ?
Tax Planning TIPS for HUF
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HUF - Meaning Of Important Term- “Stridhan”
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Power of ‘Coparcener’ of HUF
Difference between a ‘Coparcener’ and a ‘Member’
Whether Husband / Wife Can Constitute A HUF ?
‘Maintenance of Accounts’ by HUF
‘Audit of Accounts’ by HUF
Applicability Of The ‘Accounting Standards’ On HUF
Whether Merger Of Two HUF is Possible ?
Residential Status of the HUF under I.T. Act.1956
‘Coparcener Property’ under HUF
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