Place of Effective Management

RGNUL SLR, Vol. 2(2), pp. 1-9, 2016

6 Pages Posted: 2 Dec 2016

See all articles by Vipan Kumar

Vipan Kumar

Rajiv Gandhi National University of Law

Date Written: February 8, 2016

Abstract

This article specifically deals with rules regarding residential status of a company in the changing legal scenario. The author has made a humble attempt to evaluate the present parameter which has been recently introduced in Income Tax Act, 1961 for residential status of a company.

Keywords: Income Tax, Residential Status, Place of Effective Management

JEL Classification: K34

Suggested Citation

Kumar, Vipan, Place of Effective Management (February 8, 2016). RGNUL SLR, Vol. 2(2), pp. 1-9, 2016, Available at SSRN: https://ssrn.com/abstract=2877540

Vipan Kumar (Contact Author)

Rajiv Gandhi National University of Law ( email )

Bhadson Road
Sidhuwal
Patiala, Punjab 147006
India
+91-93160-11531 (Phone)

HOME PAGE: http://www.rgnul.ac.in

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