As for the query, as to how joint family can originate, the joint effort of the members of a Hindu joint family in running a common business or activity may lead to the inference of a Hindu joint family. Joint family may be created or its property augmented by individual property thrown into common hotchpot. Any gift or a Will may also create or augment the property of joint family, if the donor or testator, as the case may be, expresses clearly that the donee/ beneficiary will not have absolute right over the property but will receive the same as joint family property as the karta of such joint family. A HUF can consist of a very large number of members including female members as well as distant blood relatives in the male line. However, out of this, coparceners are only those males who are within 4 degrees in lineal descendent from the common male ancestor . The daughters cease to be a member of their father's HUF on their marriage.
A HUF can acquire properties from various sources viz., on partition , by way of gift, through will, accretion to the existing properties, blending,by joint labour,etc.Self-acquired property of a Hindu male will pass on to his legal heirs as per the rules of succession and the legal heirs receive the property as individual property.
Same applies to the share of the deceased co-parcener in HUF, which otherwise devolves by survivorship to other coparcener goes by succession to legal heirs, which they hold as separate property , if such co-parcener has left certain class of female relatives or a male relative who claims through such female relative, specified in Class I of the first schedule to Hindu Succession Act, 1956.
Family always signifies a group. Plurality of persons is an essential attribute of a family. A single person, male or female does not constitute a family. A family consisting of a single individual is a contradiction in terms. Section 2(31) of the Income Tax Act, 1961, treats a Hindu undivided family as an entity distinct and different from an individual. Assessment in the status of a Hindu undivided family can be made only when there are two or more members of the Hindu undivided family. (Refer C. Krishna Prasad vs. CIT (1974) 97 ITR 493(SC).
in order to constitute a joint family it is not always necessary that there must be two male members. (Refer CIT vs. Parshottamdas K. Panchal (2002) 257 ITR 96 (Guj). In cases where the property held by the person who claims it to be his own, had in fact been held by a joint family earlier and is ipso facto capable of being held by other sharers as well in future if and when the family comes into existence and a son, whether by birth or adoption, is added thereto, such property continues to retain the character of joint family property, even when the family is reduced to a single male member as in the case of a sole surviving coparcener.