https://www.taxtmi.com/manuals?id=859 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. en-us Wed, 05 Aug 2015 17:00:00 +0530 Mon, 16 Mar 2026 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=859 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. Manuals Income Tax Wed, 05 Aug 2015 17:00:00 +0530 https://www.taxtmi.com/manuals?id=859