https://www.taxtmi.com/acts?id=31775 The amendment widens business connection to include persons who habitually conclude or principally cause conclusion of contracts on behalf of non-residents where contracts are in the non-resident's name, transfer or grant rights in the non-resident's property, or provide services. It adds that significant economic presence-transactions in goods, services, property including data or software downloads exceeding prescribed payments, or systematic digital solicitation or user interactions in India-constitutes business connection, and only income attributable to such transactions or activities shall be deemed to accrue or arise in India. en-us Thu, 01 Feb 2018 17:03:17 +0530 Fri, 02 Feb 2018 11:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31775 The amendment widens business connection to include persons who habitually conclude or principally cause conclusion of contracts on behalf of non-residents where contracts are in the non-resident's name, transfer or grant rights in the non-resident's property, or provide services. It adds that significant economic presence-transactions in goods, services, property including data or software downloads exceeding prescribed payments, or systematic digital solicitation or user interactions in India-constitutes business connection, and only income attributable to such transactions or activities shall be deemed to accrue or arise in India. Act-Rules Bills Thu, 01 Feb 2018 17:03:17 +0530 https://www.taxtmi.com/acts?id=31775