Residential status of HUF determined by location of control and karta's residency and physical presence, affecting tax classification. An HUF is resident in India if the control and management of its affairs is located wholly or partly in India; it is non-resident only if control and management is wholly outside India. If resident, the HUF is classified as resident and ordinarily resident only where the manager (karta) satisfies both the prescribed long term residency and physical presence tests; if the manager satisfies none or only one test, the HUF is resident but not ordinarily resident.