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RESIDENTIAL STATUS OF ‘HUF’, ‘FIRM’, ‘AOP’

Income Tax - Basics - 04 - RESIDENTIAL STATUS OF HUF , FIRM , AOP Section 6(2) of the Act provides that status of these persons shall be determined as per Tests given below: Resident Non- Resident Not Ordinarily Resident It means that if a HUF, FIRM, .....

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firm is situated at a place where partners meet to decide the affairs of the firm. A HUF, FIRM, AOP shall be Non-Resident if the control and management affairs is situated wholly outside India. HUF will be Not Ordinarily Resident if: i. Its Karta ha .....

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