https://www.taxtmi.com/manuals?id=4202 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. en-us Tue, 26 Dec 2023 10:58:00 +0530 Tue, 26 Dec 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4202 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. Manuals Income Tax Tue, 26 Dec 2023 10:58:00 +0530 https://www.taxtmi.com/manuals?id=4202