Checklist - Residential Status – Company
|
Sr. No. |
Compliance / Check Point |
Yes/No/NA |
|
1 |
Check whether the company is an Indian company. |
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|
2 |
If the company is an Indian company, classify it as resident in India. |
☐ |
|
3 |
If the company is a foreign company, determine whether its Place of Effective Management (POEM) is situated in India during the relevant tax year. |
☐ |
|
4 |
Identify the place where key management and commercial decisions necessary for the conduct of the business as a whole are, in substance, made. |
☐ |
|
5 |
Document the factors/evidence relied upon for determining the company's POEM. |
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Author Bio
Shweta Verma
Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female
CS Trainee View Full Profile
Comments
- Relaxation of additional fees and extension of time for filing of Financial Statements and Annual Re
- Review of Foreign Direct Investment (FOi) policy on Insurance Sector
- Companies (Accounting Standards) Amendment Rules, 2026
- Frequently Asked Questions (FAQs) on Liquidation and Voluntary Liquidation Forms
- Frequently Asked Questions (FAQs) on Liquidation Process
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