[ compiled answer ]
law as at 14 Aug 2026 · settled
What are the significant economic presence thresholds in India?
The compiled answer
Payments from Indian transactions exceeding ₹2 crore, OR at least 3 lakh Indian users — Explanation 2A to s.9(1)(i) with Rule 11UD thresholds, effective AY 2022-23. Disjunctive, and no office, agent or server in India is required. SEP is domestic law only: a treaty-entitled enterprise without an Article 5 PE takes the treaty via s.90(2), subject to treaty access and the GAAR gate.
compiled value: 2
Pinpoint
Explanation 2A to s.9(1)(i); Rule 11UD (w.e.f. AY 2022-23)
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/sep_thresholds.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)