Place of effective management (POEM)

Sudhag , Last updated: 24 April 2021  
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There has been change in section 6(3) regarding the determination of residential status of Company.As per the new provisions the residential status of companies which are not incorporated under the corporate laws of India, would be determined by the concept of Place of Effective Management.

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Published by

Sudhag
(Chartered Accountant and Company Secretary. Visit at : www.taxpertpro.com)
Category Income Tax   Report

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