Income-tax (13th Amendment) Rules, 2021 - New Rule 11UD. Thresholds for the purposes of significant economic presence.

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....he clause (a) and clause (b) of Explanation 2A to sub-section (1) of section 9 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. Short title and commencement. - (1) These rules may be called the Income-tax (13th Amendment) Rules, 2021. (2) They shall come i....