RULE 13 INCOME-TAX RULES 2026
Threshold for purposes of significant economic presence.
13. (1) For the purposes of section 9(9)(d)(i) the aggregate amount of payments from transactions carried out by a non-resident with any person in India, in respect of any goods, service or property including provision for download of data or software in India during the tax year, shall be two crore rupees.
(2) For the purposes of section 9(9)(d)(ii), the number of users with whom systematic and continuous business activities are solicited or who are engaged in interaction shall be Rs. 300000.
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