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          Income Tax

          Residential Status of a ‘COMPANY’

          Basics / Levy of Tax / Residential Status

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          Company residential status: incorporation or POEM located in India determines residency for that tax year. A company is resident in India for a tax year if it meets either the Incorporation Test (being an Indian company as defined under company law with its registered or principal office in India) or the Place of Effective Management (POEM) Test, where POEM is the place in substance where key management and commercial decisions necessary for the conduct of the company's business as a whole are 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.

                              Company residential status: incorporation or POEM located in India determines residency for that tax year.

                              A company is resident in India for a tax year if it meets either the Incorporation Test (being an Indian company as defined under company law with its registered or principal office in India) or the Place of Effective Management (POEM) Test, where POEM is the place in substance where key management and commercial decisions necessary for the conduct of the company's business as a whole are made.


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