Significant Economic Presence India: How Section 9(8)(d) Catches Digital Businesses Without a Single Office

Significant Economic Presence Law Bangalore | SEP digital tax Section 9 in India A US-based SaaS company sells subscription software to Indian businesses. No Indian office, no employees in India, no permanent establishment under the India-US treaty. Revenue from Indian customers crosses INR 50 crore in a year and the user base on the platform […]