Residential status rules for HUFs and firms: control and management test governs residency; Karta-based ROR/RNOR criteria apply. Residential status for a HUF, firm or association of persons is governed by the control and management test: the entity is resident unless its control and management is wholly outside India, and non resident only if control and management is wholly outside India. For firms, the place where partners meet to decide affairs indicates control. Classification as Resident and Ordinarily Resident or Resident but Not Ordinarily Resident depends on the Karta's prior residence and presence tests, with ROR and RNOR determined by specified continuity of the Karta's residence.