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[Cites 0, Cited by 0] [Section 9(9)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(9)(d) in The Income Tax Act, 2025

(d)a non-resident shall have a significant economic presence in India, where there is—
(i)transaction in respect of any goods, services or property carried out by such non-resident with any person in India including provision of download of data or software in India, if the aggregate of payments arising from such transaction or transactions during the tax year exceeds such amount as may be prescribed; or
(ii)systematic and continuous soliciting of business activities or engaging in interaction with such number of users in India, as may be prescribed,irrespective of whether the agreement for such transactions or activities is entered in India, or the non-resident has a residence or place of business in India, or the non-resident renders any services in India;