• Shweta Verma
  • img September 09, 2026

Checklist – Residence in India- HUF, Firm and AOP

Checklist – Residence in India- HUF, Firm and AOP

Sr. No.

Compliance / Check Point

Yes/No/NA

1

For a Hindu Undivided Family (HUF), determine whether the control and management of its affairs is situated wholly outside India.

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2

If the control and management of the HUF is not wholly outside India, treat the HUF as resident in India.

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3

For a firm, determine whether the control and management of its affairs is situated wholly outside India.

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4

For an Association of Persons (AOP), determine whether the control and management of its affairs is situated wholly outside India.

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Shweta Verma

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