Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Significant economic presence thresholds set payment and user benchmarks for taxing non-resident digital business activity. Thresholds for significant economic presence are prescribed under section 9 through two separate benchmarks. For transactions by a non-resident with any person in India, including download of data or software in India during the previous year, the aggregate of payments threshold is two crore rupees. For solicitation or interaction with users, the applicable threshold is three lakhs users.
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.
Significant economic presence thresholds set payment and user benchmarks for taxing non-resident digital business activity.
Thresholds for significant economic presence are prescribed under section 9 through two separate benchmarks. For transactions by a non-resident with any person in India, including download of data or software in India during the previous year, the aggregate of payments threshold is two crore rupees. For solicitation or interaction with users, the applicable threshold is three lakhs users.
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