Foreign company resident in India due to Pace of Effective Management PoEM. Provisions of the Income Tax Act applicable from…
POEM Clarification for multinational companies with regional headquarter structure with employees having multi-country responsibility Circular No 25 of 2017 F…
Foreign company resident in India u/s 115JH of the Income-tax Act 1961 Draft Notification Government of India Ministry of Finance…
Poem guidelines not applicable to companies with turnover or gross receipts up to Rs 50 crores Circular No 08 of…
Guiding Principles for determination of POEM of a Company. Place of effective management u/s 6(3) after amendment. Circular No. 06…