An individual

Individual refers to a natural human being whether male or female or transgender, minor or major.

A Hindu Undivided Family

A Hindu undivided family (HUF) is a relationship created due to operation of Hindu Law. The head of the HUF is Karta and the members are called Coparceners. Many state governments have abolished the status of HUF and they are prevalent in some states of the country only. The Karta is having two assessments i.e. One his individual assessment and the second in the capacity of Karta of HUF.