A.P. & Sons HUF is controlled by Amarendra, the Karta of the HUF. Amarendra (an Indian citizen) stays in country T and regularly visits India.…

CA Intermediate · Taxation · PYQS · September 2025
A.P. & Sons HUF is controlled by Amarendra, the Karta of the HUF. Amarendra (an Indian citizen) stays in country T and regularly visits India. During the F.Y. 2024-25, he visited India for 190 days and managed the affairs of the HUF. During the immediately preceding 5 years, he visited India for 70 days each year and prior to that he was in India for 185 days in every year. Residential status of A.P. & Sons HUF for the assessment year 2025-26 is:
(A) Resident and ordinarily resident because Karta of the HUF is an resident and ordinarily resident.
(B) Non-resident because Karta of the HUF is a non-resident.
(C) Non-resident because control and management of its affairs is partly managed from outside India.
(D) Resident because control and management of its affairs is partly managed from India and not ordinarily resident because the status of the Karta is resident but not ordinarily resident.

Suggested Answer and Working Notes:

Correct Answer: Option (D)

Resident because control and management of its affairs is partly managed from India and not ordinarily resident because the status of the Karta is resident but not ordinarily resident.

Topics: Paper 3A: Income Tax Laws

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