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of <h1>Understanding POEM: How Company Residency in India is Determined by Management and Decision-Making Location</h1> A company is considered a resident in India if it is an Indian company or its place of effective management (POEM) is in India during the year. POEM, effective from Assessment Year 2017-18, refers to where key management and commercial decisions are made. The Central Board of Direct Taxes (CBDT) guidelines outline that a company engaged in active business outside India is presumed non-resident if board meetings occur primarily abroad. For others, POEM determination involves identifying decision-makers and the decision-making location. Companies with turnover or receipts of INR 50 crores or less are exempt from these guidelines.
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