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 ... Summary
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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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