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of <h1>Understanding HUF Residential Status: Resident, Resident but Not Ordinarily Resident, or Non-Resident Under Income-tax Law</h1> For Income-tax Law purposes, a Hindu Undivided Family (HUF) can be classified as: (1) Resident and ordinarily resident in India, (2) Resident but not ordinarily resident in India, or (3) Non-resident. The residential status must be determined annually based on specific provisions of the Income-tax Law. Consequently, the status of an HUF may change from year to year, potentially shifting between resident and ordinarily resident, resident but not ordinarily resident, or non-resident, depending on the applicable legal criteria.
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