[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the domestic securing-orders threshold under s.9(1)(i)?
The compiled answer
"Mainly or wholly for the non-resident" — Explanation 2 to s.9(1)(i), wider than the treaty's "wholly or almost wholly", which is why the treaty layer decides for a treaty-entitled enterprise. The domestic stock route (Expl 2(b)) also carries no sales-contribution conjunct, unlike Article 5(4)(b).
Pinpoint
Explanation 2 to s.9(1)(i), Income-tax Act 1961
String-verified quote
“habitually secures orders in India, mainly or wholly for the non-resident”
source: provision:IN.ITA.S9-1-I — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/domestic_agent_route_mainly_wholly.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)