Section 5 in Agreement between the Government of the Republic of India and the Government of the Republic of the Sudan for the Avoidance of double taxation and the prevention of fiscal evasion with respect to Taxes on Income
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 7 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:
(a)has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph, or(b)has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise; or(c)habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise itself; or(d)in so acting he manufactures or processes in that Contracting State goods and merchandise on behalf of the enterprise.
