Guiding Principles for determination of Place of Effective Management of a Company
Guiding Principles for determination of Place of Effective Management (POEM) of a Company: CBDT Circular No. o6/2017, Dated: January 24, 2017 Section 6(3) of the Income-tax Act, 1961 (the Act), prior to its amendment by the Finance Act, 2015, provided that a company is said … Continue Reading →
