Electronic companies performing digital transactions are deemed to carry on business in India under specified activities. Any company, including a foreign company, whose business is carried out electronically, whether its main server is in India or outside India, shall be deemed to have carried out business in India if it undertakes specified digital activities such as B2B or B2C transactions, data interchange, online acceptance of deposits or securities subscriptions from India or Indian citizens, financial settlements, web based marketing, advisory and transactional services, database or supply chain management, online services (telemarketing, telecommuting, telemedicine, education, information research) or related data communication services via email, mobile devices, social media, cloud computing, document management, voice or data transmission.
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Provisions expressly mentioned in the judgment/order text.
Electronic companies performing digital transactions are deemed to carry on business in India under specified activities.
Any company, including a foreign company, whose business is carried out electronically, whether its main server is in India or outside India, shall be deemed to have carried out business in India if it undertakes specified digital activities such as B2B or B2C transactions, data interchange, online acceptance of deposits or securities subscriptions from India or Indian citizens, financial settlements, web based marketing, advisory and transactional services, database or supply chain management, online services (telemarketing, telecommuting, telemedicine, education, information research) or related data communication services via email, mobile devices, social media, cloud computing, document management, voice or data transmission.
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