If control and management wholly outside India, then it is considered Non Resident

Otherwise, it is a Resident

How to determine ROR/RNOR

If Karta ROR : HUF also ROR

If Karta RNOR : HUF also RNOR

  Residential status of HUF - How to determine Residential Status

 

 

QUESTIONS

Q1

The business of a HUF is transacted from Australia and all the policy decisions are taken
there. Mr. E, the karta of the HUF, who was born in Kolkata, visits India during the P.Y. 2015-
16 after 15 years. He comes to India on 1.4.2015 and leaves for Australia on 1.12.2015.
Determine the residential status of  HUF for A.Y. 2016-17

View Answer

 

Q2

What if some of the policy decisions taken in Australia and some in India

View Answer
  1. Income Tax
  2. Residential Status

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