Meaning of HUF-Residential status

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Meaning of HUF & its residential status

HUF stands for Hindu Undivided Family which is  comes under the persons in the income tax purpose. Hindu Undivided Family is a relationship which is created through the operation of Hindu law. The head or manager of HUF  is called KARTA and its members are called COPARCENERS.

HUF in Income Tax

Residential status :-

It is categories in to two types:-

·        Resident 6(2)            

1)     ordinary resident 6(2)

2)     non ordinary resident 6(6)

·        Non Resident 2(3)


HUF is said to be resident when the control and management affair of its situated either wholly or partly in India 6(2)

Resident= control and management India (partly or wholly)

After fulfilling the residential status the HUF must go for the advantageous status that is

1.      Ordinary resident

2.      Not ordinary resident

For ordinary resident:-

The manager and karta has been resident in India for at least 2 previous years preceding out of  the 10 previous year to the relevant previous year.


Karta has been stay in India for amounting to 730 days or more during the 7 previous years to the relevant previous year.

Ordinary resident= control & management ( wholly or partly) + fulfillment above both condition

For non ordinary resident 6(6):-

The manager or karta should not be resident in India at least 2 previous year out of 10 previous year preceding the relevant previous year.


The manager should not stay in India amounting to 730 days during the 7 previous year.

Not ordinary resident = control & management in India wholly or partly + non fulfillment of any one of the above conditions

Non resident:-

if the management & control of HUF is situated outside the India. Thus it is called non resident.

Non resident= management & control shall be out side in India

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