Circular No. 06 of 2017
F. No. 142/11/2015-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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Dated: 24thJanuary, 2017
Subject: Guiding Principles for determination of Place of EffectiveManagement (POEM) of a Company.
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Notification No : 06 of 2017Published in Income Tax