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          Income Tax

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          Significant economic presence establishes tax nexus for non-residents based on directed transactions or extensive user interaction in India. Significant economic presence arises where a non-resident carries out transactions in respect of goods, services or property with any person in India, including provision or download of data or software, if the aggregate payments during the previous year exceed the specified monetary threshold; or where the non-resident conducts systematic and continuous soliciting of business activities or engages in interaction with the large user base in India.
                            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 establishes tax nexus for non-residents based on directed transactions or extensive user interaction in India.

                                  Significant economic presence arises where a non-resident carries out transactions in respect of goods, services or property with any person in India, including provision or download of data or software, if the aggregate payments during the previous year exceed the specified monetary threshold; or where the non-resident conducts systematic and continuous soliciting of business activities or engages in interaction with the large user base in India.


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