When a firm will be resident in India?

(a)    A firm will be resident in India: A firm is said to be resident in India in any P.Y in all cases except the control and management is in the hands of the partner.  If the partners generally meet in India regarding the affairs of the firm, then the firm is said to be resident in India.

(b)    If the control and management of affairs of these entities is wholly outside the India during the relevant P.Y, then a firm is said to be non resident
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