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Shristi Rajput
May 07, 2026

Submitted By: Shristi Rajput

Circular No.8/2017 Clarification in determination of place of effective management of the company other than an Indian Company

Circular No. 8/2017 provides clarification on determining the Place of Effective Management (POEM) for companies other than Indian companies. It explains the guiding principles and factors to identify where key management and commercial decisions necessary for the conduct of a company’s business are actually made for tax residency purposes under the Income-tax Act.

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