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        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.

        <h1>Significant economic presence: monetary and user thresholds now determine taxable nexus for non-residents under income-tax rules.</h1> Rule 11UD fixes thresholds for significant economic presence: the aggregate of payments arising from transactions in respect of goods, services or property, including provision or download of data or software in India, shall be two crore rupees; and the number of users with whom systematic and continuous business activities are solicited or who are engaged in interaction shall be three lakhs.

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