https://www.taxtmi.com/acts?id=53319 Thresholds are prescribed for determining significant economic presence under the income-tax rules. For transactions carried out by a non-resident with any person in India in respect of goods, services or property, including download of data or software, the aggregate amount of payments is fixed at two crore rupees. For the user-based test, the relevant threshold is 300000 users for systematic and continuous business activities or interaction. en-us Fri, 20 Mar 2026 17:34:58 +0530 Mon, 06 Apr 2026 10:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53319 Thresholds are prescribed for determining significant economic presence under the income-tax rules. For transactions carried out by a non-resident with any person in India in respect of goods, services or property, including download of data or software, the aggregate amount of payments is fixed at two crore rupees. For the user-based test, the relevant threshold is 300000 users for systematic and continuous business activities or interaction. Act-Rules Income Tax Fri, 20 Mar 2026 17:34:58 +0530 https://www.taxtmi.com/acts?id=53319