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        F. Acts / Amendment Acts

        Section 4 - Amendment of section 9

        Finance Act, 2025
        Income-tax

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        Significant economic presence: purchases of goods in India solely for export excluded from taxable presence under amended rule. An inserted proviso in Explanation 2A to clause (i) of sub-section (1) excludes transactions or activities confined to the purchase of goods in India for the purpose of export from constituting significant economic presence, and an existing proviso's wording is changed from 'Provided further' to 'Provided also.'
                        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: purchases of goods in India solely for export excluded from taxable presence under amended rule.

                              An inserted proviso in Explanation 2A to clause (i) of sub-section (1) excludes transactions or activities confined to the purchase of goods in India for the purpose of export from constituting significant economic presence, and an existing proviso's wording is changed from "Provided further" to "Provided also."


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