(2nd March) GS 3 : Government amends I-T Act to put curbs on shell firms
To curb the formation of shell companies, which are located abroad but controlled from India, to evade taxes, the government has amended the income tax act by introducing the concept of ‘place of effective management’ POEM.
Discuss How POEM will help to stop the generation of black money.
Article Ref : Govt amends I-T Act to put curbs on shell companies
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