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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 6.

        Finance Act, 2016
        Chapter III
        DIRECT TAXES

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        Place of effective management determines company residency; companies are resident if Indian company or POEM is in India. A company is resident in India if it is an Indian company or if its place of effective management in that year is in India; 'place of effective management' means the place where key management and commercial decisions necessary for the conduct of the entity's business as a whole are, in substance, made.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Place of effective management determines company residency; companies are resident if Indian company or POEM is in India.

                                A company is resident in India if it is an Indian company or if its place of effective management in that year is in India; "place of effective management" means the place where key management and commercial decisions necessary for the conduct of the entity's business as a whole are, in substance, made.


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