Conditions for being assessed as HUF

The following can be regarded as the two main conditions which are required to be complied with for being assessed as a Hindu Undivided Family(HUF) -

1. There should be coparceners
2. There should be any common property of the family

Here, “coparceners” refers to two or more individuals inheriting any property together, or in other words two or more people who are co-heirs, and have rights on the property that they inherit