HUF cannot be partner but its karta or any individual of HUF can be partner in a partnership firm By CA Satbir Singh | June 23, 2016 0 Comment (Last Updated On: June 23, 2016) Clarification that HUF cannot be a partner but its karta or any individual of HUF can be a partner in a partnership firm in its individual capacity and not the HUF. – (23-06-2016)