Tests whether a foreign company's Place of Effective Management is in India under Section 6(3) — the active-business-outside-India carve-out first, then the two-stage test for companies that don't qualify for it.
Foreign company: ___, incorporated in ___
Purpose: a company incorporated outside India is resident in India under Section 6(3) if its Place of Effective Management, at any time in the year, is in India. This checklist applies the CBDT POEM guidelines' two-stage approach.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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