Comprehensive legal guide to HUF direct tax rates, basic exemptions, New vs Old tax regimes, and Section 87A rebate rules
Detailed breakdown of HUF taxation under direct tax law, basic exemption limits, New Tax Regime slabs, Section 87A exclusion, and capital gains tax rules.
An HUF is taxed at individual slab rates. Under the New Tax Regime, HUFs enjoy standard revised slabs. However, the Section 87A rebate and senior citizen basic exemption do not apply to HUFs.
Default Regime and Slab Structures
The New Tax Regime is the default regime for HUFs under direct tax law. Check our [Complete HUF Guide](/knowledge/huf-income-tax-act-2025-guide).
Under the Normal (Old) Regime, an HUF can claim deductions under Section 80C, 80D, etc. In the New Regime, lower slab rates apply without most chapter VI-A deductions. Also see our [HUF Property Guide](/knowledge/huf-property).
Clear answers to common client questions
No. Section 87A rebate is restricted strictly to resident individuals and is NOT available to an HUF.
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