Clarification related to guidelines for establishing 'Place of Effective Management' (PoEM) in India

Last updated: 24 October 2017
Circular No 25 of 2017 F No 142/11/2015-TPL (Part-I) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 23rd October, 2017 Subject: Clarification related to guidelines for establishing Piace of Effective Management (PoEM) in India-reg. The concept of Place of Effective Management (PoEM) for deciding residency status of a company. other than an Indian company. was introduced in the Incometax Act. 1961 (the Act) which has beco
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