Amendment of section 9.

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.... business connection in India on account of significant economic presence," shall be substituted with effect from the 1st day of April, 2022; (ii) Explanation 2A shall be omitted with effect from the 1st day of April, 2021 and the following Explanation shall be inserted with effect from the 1st day of April, 2022, namely:-- 'Explanation 2A.-For the removal of doubts, it is hereby....

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....or not- (i) the agreement for such transactions or activities is entered in India; or (ii) the non-resident has a residence or place of business in India; or (iii) the non-resident renders services in India: Provided further that only so much of income as is attributable to the transactions or activities referred to in clause (a) or clause (b) shall be deemed to....

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....rson who uses internet protocol address located in India."; (iv) after Explanation 3A as so inserted, the following proviso shall be inserted with effect from the 1st day of April, 2022, namely:-- "Provided that the provisions contained in this Explanation shall also apply to the income attributable to the transactions or activities referred to in Explanation 2A."; (v) i....