TaxTMI 
TaxTMI 
How to determine the residential status of a HUF for the purpose of the Income-tax Law?
X X X X Extracts X X X X
X X X X Extracts X X X X
....hether it is resident and ordinarily resident or is resident but not ordinarily resident. Step 1 given below will ascertain whether the HUF is resident or non-resident and step 2 will ascertain whether the HUF is ordinarily resident or not ordinarily resident. Step 2 is to be performed only if the HUF turns to be a resident. Step 1: Determining whether resident or non-resident For the purpose ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ll be treated as resident but not ordinarily resident. In short, following test will determine the residential status of a HUF: * * If the control and management of the affairs of the HUF is located (partly or wholly) in India and the manager (i.e. karta or manager) satisfies both the conditions specified at step 2, then the HUF will become resident and ordinarily resident in India. * If t....