“control and management” The expression ‘control and management’ referred to under section 6 refer to the central control and management and not to the carrying on of day-to-day business by servants, employees, or agents. The business may be done from …
INCOME TAX PROVISION Resident: A HUF would be resident in India if the control and management of its affairs are situated wholly or partly in India. Non-resident: If the control and management of the affairs are situated wholly outside India …
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