CBDT Circular on Section 6 Of The Income-Tax Act, 1961 – Residential Status – Determination Of Place Of Effective Management (Poem) Of A Company – Clarification Related To Guidelines For Establishing Place Of Effective Management (Poem) In India

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SECTION 6 OF THE INCOME-TAX ACT, 1961 – RESIDENTIAL STATUS – DETERMINATION OF PLACE OF EFFECTIVE MANAGEMENT (POEM) OF A COMPANY – CLARIFICATION RELATED TO GUIDELINES FOR ESTABLISHING PLACE OF EFFECTIVE MANAGEMENT (POEM) IN INDIA CIRCULAR NO.25 OF 2017 [F.NO.142/11/2015-TPL (PART-I)], DATED 23-10-2017 The concept of ‘Place of Effective Management’ (PoEM) for deciding residency status of…

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