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Residential status of HUF

A Hindu Undivided Family (HUF) is said to be resident in India if the control and management of its affairs are wholly or partly situated in India.

A resident HUF is treated as Resident and ordinarily resident in India if the Karta (inclusive successive karta) satisfies satisfies both of the following conditions

(i) he has been resident in India in at least 2 out of 10 years immediately preceding the relevant year

(ii) he has been in India for a period of 730 days or more during 7 years immediately preceding the relevant year.

If karta doesn’t satisfies any of the above conditions then HUF is treated as Resident but not ordinarily resident.

If HUF’s control and management is situated wholly outside India then it is treated as non resident.

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