Section 3 in The Semiconductor Integrated Circuits Layout-Design Rules, 2001
3. Principal place of business in India
.-"Principal place of business in India" means,-(i)where a person carries on business of semiconductor integrated circuits or layout-design,-(a)if the business is carried on in India at only one place, that place;(b)if the business is carried on in India at more places than one, the place mentioned by him as the principal place of business in India;(ii)where a person is not carrying on a business of semiconductor integrated circuits or layout-design,-(a)if he is carrying on any other business in India at only one place, that place;(b)if he is carrying on any other business in India at more places than one, the place mentioned by him as the principal place of the business in India; and(iii)where a person does not carry on any business in India but has a place of residence in India, then, such place of residence in India.
