Create a gift deed or relinquishment deed infavour of your mother withregard to your father’s property.An HUF is a separate entity that can be created by members of a family, wherein the members are lineal ascendants or descendants.A single person cannot create an HUF. Usually the senior-most member of the family is considered the karta, the person who manages the affairs of the HUF.Once a person gets married, an HUF is automatically created. But to be recorded by tax authorities, it needs to have an income-generating asset, which can only come as a gift from a relative or through a Will for all members of the HUF. Once it has such an asset, the HUF needs to be registered in a particular name and other formalities such as opening a bank account and acquiring a Permanent Account Number (PAN) have to be done.an HUF cannot be broken into parts; all members have to agree to dissolve an HUF