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    <title>“Business connection” to include “Significant Economic presence”</title>
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    <description>The proposal treats significant economic presence as a business connection where a non-resident carries out transactions in goods, services or property (including downloads) exceeding a prescribed revenue threshold, or systematically and continuously solicits business or interacts with a prescribed number of users in India through digital means; only income attributable to such transactions or activities shall be deemed to accrue or arise in India, irrespective of the non-resident&#039;s physical presence or residence, with thresholds to be prescribed after stakeholder consultation.</description>
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