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of <h1>Determine HUF's Residential Status for Tax: Check Management Location & Manager's Residency Under Income Tax Act</h1> To determine the residential status of a Hindu Undivided Family (HUF) for income tax purposes, first ascertain if the HUF is a resident or non-resident. A HUF is considered a resident if its control and management are located in India. If resident, further determine if it is ordinarily resident by checking if the manager has been a resident in India for at least 2 out of the last 10 years and has stayed in India for 730 days or more in the last 7 years. If both conditions are met, the HUF is ordinarily resident; otherwise, it is resident but not ordinarily resident. If management is wholly outside India, the HUF is non-resident.
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