{"url":"https://lrlabs.ai/t/domestic_agent_route_mainly_wholly","engine":"deterministic","llm_in_path":false,"id":"domestic_agent_route_mainly_wholly","question":"What is the domestic securing-orders threshold under s.9(1)(i)?","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","confidence":"settled","as_at":"14 Aug 2026","quote":"habitually secures orders in India, mainly or wholly for the non-resident","quote_string_verified":true,"quote_source":"provision:IN.ITA.S9-1-I"}