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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Significant economic presence now constitutes business connection, making attributable digital and data-related income taxable in India.</h1> Section 9 is amended to treat significant economic presence of a non-resident as a business connection in India, defined to include specified cross-border transactions and systematic user interactions; income attributable only to those transactions or activities is deemed to accrue in India. The amendments expressly include income from targeted advertising, sale of data from Indian users, and sale of goods or services using such data as attributable to operations in India, extend those rules to SEP transactions, adjust treatment of assets held via foreign portfolio investment structures to exempt Category I investors under the revised regulatory regime, and remove a prior exclusion for cinematographic film consideration.

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