Tag: ABOI test

Income Tax

POEM in 2026: When Is Your Foreign Company Tax-Resident in India? Section 6(3) to Section 6(10) of the Income-tax Act 2025

CA Adityavikram Banka

POEM decides when a foreign company is tax-resident in India. A 2026 guide to Section 6(3) and the new Section 6(10) of the Income-tax Act 2025, the ABOI test and the Rs 50 crore relief.