Circular No 25 of 2017 : POEM Guidelines : CBDT Clarifications
Circular No 25 of 2017 F No 142/11/2015-TPL (Part-I) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 23rd October, 2017 Subject: Clarification related to guidelines for establishing ‘Place of Effective Management’ (PoEM) in India-reg. The concept of ‘Place of Effective Management’ (PoEM) for deciding residency status of… Read More »