For Numerical – Refer to Youtube Channel. For Complete Course or Book (Videos on provisions, Numericals, Tests, Guidance, etc) – CONTACT US-
![RESIDENTIAL STATUS [SECTION 6] – Points to Revise](https://commerceachiever.com/wp-content/uploads/2020/02/INCOME-TAX.png)
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 …
For Numerical – Refer to Youtube Channel. For Complete Course or Book (Videos on provisions, Numericals, Tests, Guidance, etc) – CONTACT US-
“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 …