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Shristi Rajput
May 07, 2026

Submitted By: Shristi Rajput

Circular No 6/2017 guiding principles for determination of places of effective management of the company

Circular No. 6/2017 lays down guiding principles for determining the Place of Effective Management (POEM) of a company. It explains the criteria to identify the place where key management and commercial decisions necessary for conducting the company’s business are actually made, which helps determine the company’s residential status for income tax purposes.

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