https://www.taxtmi.com/acts?id=20391 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. The amendment replaces the prior "control and management" test and applies from 1 April 2017. en-us Mon, 29 Feb 2016 16:13:33 +0530 Mon, 29 Feb 2016 16:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20391 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. The amendment replaces the prior "control and management" test and applies from 1 April 2017. Act-Rules Bill Mon, 29 Feb 2016 16:13:33 +0530 https://www.taxtmi.com/acts?id=20391