The Uniform Civil Code (UCC) is shared legislation covering divorce, marriage, and property succession. The Union government wants to enact UCC to provide consistency in personal laws because most Indian religions have their own rules regarding inheritance and marriage. Go here to learn more about the Uniform Civil Code (UCC) 2024 and Its Impact on Property Inheritance and Taxation.
Latest Updates on Uniform Civil Code 2024
Uttarakhand Government to Consider Uniform Civil Code Bill on February 5, 2024, Proceeds to implement it soon
January 29, 2024: On February 5, 2024, the Uttarakhand government will convene a special session to implement the much-anticipated Uniform Civil Code. The state government will take up the bill at this extraordinary one-day session and work to get the law into effect as quickly as possible. The sources claim that the five-member group will also present a report on the Uniform Civil Code, chaired by retired Supreme Court judge Ranjana Prakash Desai.
According to the sources, the UCC report will discuss women’s property rights and gender equality. The state government has completed the UCC draft and plans to implement the code quickly.
Assam is the third state to implement a Uniform Civil code To Exempt tribals
January 12, 2024: After Gujarat and Uttarakhand, Assam will be the third state to adopt the Uniform Civil Code (UCC), according to a recent update from Chief Minister Himanta Biswa Sarma of Assam.
According to the chief minister, a law addressing this issue will be presented to the legislature in 2024. We shall modify the Uniform Civil Code to conform to the Assam Model. This version excludes the tribals from the UCC’s jurisdiction. The bill will focus mainly on Assam.
The state will modify the law to meet local needs because it is currently battling the problems of child marriage and polygamy.
A uniform body of personal laws that governs
all communities and individuals is known as the UCC. UCC will advance justice and equality. Nevertheless, most states in the Northeastern region are reluctant to adopt the Uniform Civil Code.
About UCC (Uniform Civil Code)
In contemporary India, there is a discussion about the Uniform Civil Code or UCC. The Uniform Civil Code, or UCC, was created to introduce uniform adoption, marriage, divorce, and property inheritance regulations.
India is home to many different religions, each coexisting with its own inherited traditions and religious practices. However, distinct inheritance laws according to various religious texts frequently result in misunderstandings and confrontations.
The Indian government is pushing the Uniform Civil Code (UCC) to bring uniformity to succession and property inheritance laws.
What is the Uniform Civil Code in India?
A collection of common laws and rules about adoption, marriage, divorce, and property inheritance would be known as the Uniform Civil Code or UCC. The goal of the Uniform Civil Code is to standardize civil law. The code will apply to tribal communities and all religions if it is implemented.
Once applied, the Uniform Civil Code will technically dissolve the regulations, such as
- Hindu Marriage Act, 1955
- Hindu Succession Act, 1956
- Muslim Personal Law Application Law, 1937
How do personal laws control property inheritance in India?
The goal of the Uniform Civil Code is to supersede the various religions’ laws in India with standard rules. The following are a few personal laws that are followed in India:
Hindu Personal Law: Ancient scriptures and rituals serve as the foundation for Hindu personal rules. The Hindu Succession Act regulates concerns about property succession, whereas the Hindu Marriage Act of 1955 handles marriage-related aspects.
Hindu women are granted equal inheritance rights on their parents’ property under the Hindu Succession Act 1956. Hindu women are equally entitled to inherit their parents’ possessions. This legislation also governs the property rights of the communities of Sikhs, Buddhists, and Jain.
Muslim Personal Law: Muslims in India adhere to the principles of Muslim personal law about marriage, inheritance, and divorce. Shariat is the foundation of Muslim personal law. The guidelines outlined in the Muslim Personal Law apply to property inheritance.
Law for Parsis, Jews, and Christians: The Indian Succession Act of 1925 is relevant to members of the Parsi, Christian, and Jewish communities. For example, Christian women get a set amount depending on how many children and family members they have. Similarly, Parsi widows receive the same portion as their offspring. If the deceased’s parents still live, they receive a share of the children.
How will UCC impact the tax outgo of Hindu Undivided Families (HuFs)?
Hindu Undivided Families (HUFs) inheritance laws and taxation structure would change after India adopted the Uniform Civil Code. Since other religions do not have any similar ideas, it is most probable that it will occur. The HUFs currently enjoy the following benefits, which may end with the adoption of the Uniform Civil Code or UCC:
The head of the family, or Karta, is in charge of the family property under the HUF. As a result, it has been acknowledged as a distinct entity for tax computation. HUF has a PAN card, much like individual PAN cards.
A HUF can participate in shares and mutual funds and operate a business under its name. A HUF is qualified for a tax exemption of Rs 2.5 lakh, which is distinct from the income of the individual family members if tax exemptions are discussed. Additionally, the HUF may open a PPF account (by 2022).
Moreover, a HUF can deduct taxes on the amount its members have credited to their PPF accounts. Furthermore, HUF can receive extra benefits on the health insurance premiums paid.
Furthermore, a person who owns many properties may only claim tax exemptions on one of those properties; the remaining properties are considered let out. The notional rent is used to compute the tax. HUFs are exempt from paying taxes if they own more than one residence. The HUFs are also eligible to apply for and get benefits from house loans.
Given that the HUF idea encompasses thousands of families and millions of Indians, it is unclear if the government will do away with it through the Uniform Civil Code or UCC. Moreover, there will be logistical ramifications if the UCC is implemented and the HUF concept is changed. Current PAN cards will need to be canceled by the government. The existing bank accounts, insurance, and loan systems must be altered.
Implications of UCC on Hindu Property Inheritance Structure
Implementing the Uniform Civil Code, or UCC, will impact every religion’s system of property inheritance. The concept of “coparcenary” enters the picture while discussing the Hindu succession system. According to this theory, the wife and children have an innate right to inherit the property. To put it plainly, the bereaved mother (if alive) and her children receive an equal share of a man’s inherited or earned property upon his death.
Only sons were thought to be eligible to inherit the land until 2005. Nonetheless, daughters are now eligible to inherit family property due to the Vineeta Sharma ruling. The court ruled that daughters have the same right to inherit as sons and cannot be denied the opportunity to own familial property.
Numerous elements of this system may change with the adoption of the Uniform Civil Code or UCC. Nonetheless, bringing uniformity to various religions’ inheritance laws will be enormous.
The Hindu succession laws have been modified to ensure gender equity. The amendment has made equal rights concerning property inheritance possible, although other religions have yet to advance in this area.
Property inheritance laws in other religions
The inheritance laws within the Muslim faith are not codified. The wife, kids, and other family members can all be denied their rightful property rights through several legal snags. Furthermore, Muslim law does not recognize the concept of a joint family. The codification of Muslim laws has been suggested by law commissions and expert groups on multiple occasions to guarantee that widows, wives, and children are not deprived of their legitimate rights. In this blog ,Uniform Civil Code (UCC) 2024 and Its Impact on Property Inheritance and Taxation.
Similar ideas are used in Hindu law and Christian law. The phrase “Except they are governed under customary law” is also written. Furthermore, the Portuguese Civil Code of 1867 governs the Christians in Daman, Diu, and Goa. Conversely, the French Civil Code of 1804 and customary Hindu law of 1925 control Christians in Pondicherry. The property succession laws will need to be made more universal and straightforward by codifying the proportion of daughters and wives in property inheritance.
Moreover, despite several amendments in the Hindi succession laws, there are many loopholes and anomalies in the property inheritance laws. Here is Uniform Civil Code (UCC) 2024 and Its Impact on Property Inheritance and Taxation.
Summing up Uniform Civil Code (UCC)
In conclusion, India is diverse, and complexity has resulted from the coexistence of multiple religions. There has been discussion about the Uniform Civil Code for a long time. Because of the religious and sentimental elements associated with the customs, getting all parties to agree on implementing a Uniform Civil Code, or UCC is still challenging. This way we have seen about Uniform Civil Code (UCC) 2024 and Its Impact on Property Inheritance and Taxation.
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