https://www.taxtmi.com/manuals?id=8070 Place of effective management is the location where the board of directors or executive directors make decisions. Where the board routinely approves commercial and strategic decisions made by executive directors or officers, it is the place where those executives or officers perform their functions. It also means the place where key management and commercial decisions necessary for conduct of an entity's business as a whole are, in substance, made. en-us Thu, 29 Oct 2026 15:44:00 +0530 Thu, 29 Oct 2026 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8070 Place of effective management is the location where the board of directors or executive directors make decisions. Where the board routinely approves commercial and strategic decisions made by executive directors or officers, it is the place where those executives or officers perform their functions. It also means the place where key management and commercial decisions necessary for conduct of an entity's business as a whole are, in substance, made. Manuals Income Tax Thu, 29 Oct 2026 15:44:00 +0530 https://www.taxtmi.com/manuals?id=8070