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<h1>India's Rule 11UD sets thresholds for non-residents: 2 crore for transactions, 3 lakh users for business activities.</h1> Rule 11UD of the Income Tax Rules, 1962, establishes thresholds for determining significant economic presence for non-residents in India. For transactions involving goods, services, or property, including data or software downloads, the aggregate payment threshold is set at two crore rupees. Additionally, for systematic and continuous business activities, the threshold is set at three lakh users. These provisions were inserted by Notification No. 41/2021 and became effective on April 1, 2022.