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of <h1>Determining Residency of HUFs, Firms, AOPs, and BOIs Under Section 6(2) of Income Tax Act Based on Control Location.</h1> The residential status of Hindu Undivided Families (HUF), Firms, Associations of Persons (AOP), and Bodies of Individuals (BOI) under Section 6(2) of the Income Tax Act is determined by the location of control and management. These entities are considered residents if their decision-making power is even partially in India. A firm is resident where partners meet to decide its affairs. Non-resident status applies if control is wholly outside India. An HUF is 'Not Ordinarily Resident' if its Karta has not been a resident in India for 9 out of 10 years or has not been in India for 730 days over 7 years.
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