Under section 6(9) of the Income-tax Act, 2025, a Hindu undivided family, a firm or any other…
Section 6(9) treats such a person as resident "unless the control and management of its affairs is situated wholly outside India". Even partial control and management in…
Choose your answer
Under section 6(9) of the Income-tax Act, 2025, a Hindu undivided family, a firm or any other association of persons is resident in India in a tax year
Answer and explanation
Correct answer B
Section 6(9) treats such a person as resident "unless the control and management of its affairs is situated wholly outside India". Even partial control and management in India is enough to make it resident. The place-of-effective-management test in section 6(10) applies to companies, not to these persons.
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