Section 3 in The Companies (Registration Offices and Fees) Rules, 2014
3. Business activity.
- Every company including foreign company which carries out its business through electronic mode, whether its main server is installed in India or outside India, which-(i)undertakes business to business and business to consumer transactions, data interchange or other digital supply transactions;(ii)offers to accept deposits or invites deposits or accepts deposits or subscriptions in securities, in India or from citizens of India;(iii)undertakes financial settlements, web based marketing, advisory and transactional services, database services or products, supply chain management;(iv)offers online services such as telemarketing, telecommuting, telemedicine, education and information research; or(v)undertakes any other related data communication services, whether conducted by e-mail, mobile devices, social media, cloud computing, document management, voice or data transmission or otherwise, shall be deemed to have carried out business in India.
