Q#25 - Tax Weekend - 11 October 2026 Place of Effective Management (‘PoEM’) test refers to: Need a hint? It's done bro! A test to determine from which place a non-resident individual manages it financial affairs A test to determine from which place a non-resident company is effectively managed Any of the above A test to determine who manages the financial affairs of a non-resident individual Your answer was Sign in × See Section 6 of the IT Act, 2025.