2. Residence of H.U.F. [ Assessments of 'HUF']

Section 6(2) of the Act provided that a Hindu Undivided Family shall be resident in India in a previous year in all cases except when control and management of its affairs is wholly situated outside India. In other words, if even a small part of control or management is situated in India it will be a resident Hindu Undivided Family.


Non-Resident. If the control and management of the affairs of a Hindu Undivided Family is situated wholly outside India it is non-resident Hindu Undivided Family.


Not Ordinary Resident. A Hindu Undivided Family can claim the status of ‘Not Ordinarily Resident’ if the ‘Karta’ (Manager) of H.U.F. can prove that


(a)       He was not a resident of India for 9 out of 10 previous years preceding the relevant previous year, or


(b)       He was not in India for a period totalling 730 days or more during 7 previous years preceding the relevant previous year.


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Assessment on Partition : Assessments of 'HUF'
Meaning of Assessment of HUF : Assessments of 'HUF'
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