India's Central Board of Direct Taxes has published Notification No. 41/2021 of 3 May 2021, which contains the Income-tax (13th Amendment) Rules, 2021. The amendment rules insert a new rule prescribing the thresholds for the purpose of India's new significant economic presence rules in terms of sales and number of users.
The definition of taxable significant economic presence was expanded by the Finance Act 2018 to essentially provide for a digital permanent establishment, including that a …