![RESIDENTIAL STATUS [SECTION 6] – Points to Revise](https://commerceachiever.com/wp-content/uploads/2020/02/INCOME-TAX.png)
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Resident: Local authorities and artificial juridical persons would be resident in India if the control and management of its affairs are situated wholly or partly in India. Non-resident: Where the control and management of the affairs is situated wholly outside …
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“Place of effective management” to mean a place where key management and commercial decisions that are necessary for the conduct of the business of an entity as a whole are, in substance made [Explanation to section 6(3)] Note- w.e.f. 01-04-2017 …
A company would be resident in India in any previous year, if- (i) it is an Indian company; OR (ii) its place of effective management, in that year, is in India. For Numerical – Refer to Youtube Channel. For Complete …
Resident: A firm and an AOP would be resident in India if the control and management of its affairs is situated wholly or partly in India. Non-resident: Where the control and management of the affairs are situated wholly outside India, …
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