{"url":"https://lrlabs.ai/t/sep_thresholds","engine":"deterministic","llm_in_path":false,"id":"sep_thresholds","question":"What are the significant economic presence thresholds in India?","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.","pinpoint":"Explanation 2A to s.9(1)(i); Rule 11UD (w.e.f. AY 2022-23)","confidence":"settled","as_at":"14 Aug 2026","value":2}