Tag Archives: POEM

Draft Guiding for Place of Effective Management (Poem) of Company Formulated.

Draft Guiding Principles for Determination of Place of Effective Management (Poem) of a Company Formulated. The Finance Act, 2015 has amended, with effect from 01.04.2016, the provisions of Income-tax Act relating to determination of residence of a company.  In accordance with the amended provisions a company would be said to be resident in India in… Read More »