An Indian Company will always be Resident
A foreign company will also be Resident if control and management inside India its place of effective management is Inside India
There is no concept of ROR/RNOR here
Effect of Amendment
Earlier only if total control and management was Inside India,it was treated as Resident Company.Hence,companies used to do tax planning by holding some of its board meetings outside India,Hence they were treated as non resident company.
Now,Place of Effective management(POEM) is relevant
POEM means a place where key management and commercial decisions that are necessary for the conduct of the entity's business as a whole, are, in substance, made.