Resident : control and management of its affairs is situated wholly or partly situated in India.
Non Resident : control and management of its affairs is situated wholly situated out side India.
Control and Management:
Control and management of business is said to be situated at a place where the head and brain of the organisation is situated.
If HUF is resident, then the status of the karta determines whether it is resident and ordinary resident or resident but not ordinary resident . If the karta is resident and ordinary resident then the HUF is resident and ordinary resident and if karta is resident but not ordinary resident , then HUf resident but not ordinary resident
