Draft Guiding Principles for Determination of Place of Effective Management (Poem) of a Company Formulated

Last updated: 24 December 2015

The Finance Act, 2015 has amended, with effect from 01.04.2016, the provisions of Income-tax Act relating to determination of residence of a company. In accordance with the amended provisions a company would be said to be resident in India in any previous year, if it is an Indian company or its Plac

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Attached File : 40_15255_poem23122015.pdf
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