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of <h1>India's Tax Rules: Non-Residents Liable if Payments Exceed Rs. 2 Crores or 300K User Interactions Annually.</h1> Significant economic presence refers to the criteria used to determine the tax liability of non-residents in India. It includes transactions involving goods, services, or property with individuals in India, such as data or software downloads, if the total payments exceed Rs. 2 crores in a year. Additionally, it encompasses systematic business activities or interactions with at least 300,000 users in India.
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