Residence and Tax Liability

Residential Status of a Hindu Undivided Family (H.U.F.) [Section 6 (2)]

For the purpose of residential status,hindu undivided family can be categorised in three alternative
ways :-
1.Ordinarily Resident Hindu Undivided Family
The Hindu Undivided Family shall be considered ordinarily resident if :-
A).The control and management of the affairs of the Hindu Undivided Family is wholly or
partly situated in India.

B).The Karta(Manager) of the family satisfies the following two additional conditions :-
i).He has been resident in India for atleast 2 out of 10 years preceeding the relevant
previous year (i.e. He must fulfill any one of the basic conditions for atlesat 2 years
in the 10 years preceeding the relevant previous year).

ii).He has been in India for at least 730 days during the 7 years preceeding the relevant
previous year.
2014-15 = XXX
2015-16 = XXX
2016-17 = XXX
2017-18 = XXX
2018-19 = XXX
2019-20 = XXX
2020-21 = XXX
Total = XXX ≧ 730 Days
2021-22 = XXX

2.Non-ordinarily Resident in India

Any Hindu Undivided Family is said to be a not ordinarily resident in India in any previous
year if :-
A).The control and management of the affairs of the Hindu Undivided Family is wholly or
partly situated in India.

B).The Karta(Manager) of the family does not satisfy both or one of the two additional
conditions :-
i).He has been resident in India for atleast 2 out of 10 years preceeding the relevant
previous year (i.e. He must fulfill any one of the basic conditions for atlesat 2 years
in the 10 years preceeding the relevant previous year).

ii).He has been in India for at least 730 days during the 7 years preceeding the relevant
previous year.
2014-15 = XXX
2015-16 = XXX
2016-17 = XXX
2017-18 = XXX
2018-19 = XXX
2019-20 = XXX
2020-21 = XXX
Total = XXX ≧ 730 Days
2021-22 = XXX

In other words,a Hindu Undivided Family is an ordinarily resident only when its Karta satisfies
both the above additional conditions otherwise the family becomes not ordinarily resident.
3.Non-Resident in India
The Hindu Undivided Family is a non-resident in India if its control and management of its
affairs is wholly situated outside India.