June 24, 2017
TaxBuzz… : Draft Notification under section 115JH
We are pleased to share with you a copy of our in house publication - “TaxBuzz…”, wherein we have analysed the recently issued draft Notification under section 115JH of the Act clarifying – (i) the status of foreign companies deemed as resident in India on account of having “Place of Effective Management” (“POEM”) in India for the purpose of the Act and, (ii) applicability of certain provisions of the Act, relating to foreign companies or resident in India, on such companies.
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