Clarification for determination of Place of Effective Management (POEM) of a company, other than an Indian company-reg

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....ctive Management (POEM) of a company, other than an Indian company-reg. The concept of POEM for deciding the residential status of a company, other than an Indian company, was introduced by the Finance Act, 2015. The existing provision of clause (ii) of sub section (3) of section 6 of the Income-tax Act, 1961 (the Act) shall come into effect from 1st April, 2017 and accordingly, applies to Assess....