Guiding Principles for determination of POEM of a Company. Place of effective management u/s 6(3) after amendment-CBDT
January 24, 2017
Income Tax
Guiding Principles for determination of POEM of a Company. Place of effective management u/s 6(3) after amendment. Circular No. 06 of 2017 F. No. 142/11/2015-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Dated: 24th January, 2017 Subject: Guiding Principles for determination …