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          Income Tax

          How to determine the residential status of a person other than an individual, HUF and company?

          FAQs on Provisions useful for non-residents

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          Residential status for non-individual entities: control and management in India determines residency during the year. Residential status for persons other than individuals, HUFs and companies is determined by the location of their control and management; such a person is resident in India for the year if control and management of its affairs for that year is located wholly or partly in India.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Residential status for non-individual entities: control and management in India determines residency during the year.

                                  Residential status for persons other than individuals, HUFs and companies is determined by the location of their control and management; such a person is resident in India for the year if control and management of its affairs for that year is located wholly or partly in India.


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