https://www.taxtmi.com/acts?id=52147 Permanent establishment is a fixed place of business through which an enterprise carries on business, exemplified by management offices, branches, factories, warehouses and places of resource extraction. Time-based rules treat construction sites and service furnishing through personnel as permanent establishments only when duration thresholds are exceeded. Exclusions apply for preparatory or auxiliary activities, but collapse where combined activities with closely related enterprises are not preparatory or auxiliary. Dependent agents with contracting authority, regular stock for delivery, or habitually securing orders can create a permanent establishment; independent agents acting in the ordinary course do not. en-us Tue, 04 Nov 2025 17:23:37 +0530 Tue, 04 Nov 2025 17:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52147 Permanent establishment is a fixed place of business through which an enterprise carries on business, exemplified by management offices, branches, factories, warehouses and places of resource extraction. Time-based rules treat construction sites and service furnishing through personnel as permanent establishments only when duration thresholds are exceeded. Exclusions apply for preparatory or auxiliary activities, but collapse where combined activities with closely related enterprises are not preparatory or auxiliary. Dependent agents with contracting authority, regular stock for delivery, or habitually securing orders can create a permanent establishment; independent agents acting in the ordinary course do not. Act-Rules DTAA Tue, 04 Nov 2025 17:23:37 +0530 https://www.taxtmi.com/acts?id=52147