Significant economic presence - The game changer for international taxation

Atishay Jain , Last updated: 02 April 2019  
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The concept of Significant Economic Presence (SEP) was introduced in the Income-Tax Act, 1961 (the Act) from April 1, 2018 i.e. A.Y. 2019-20 to tax the income of the non-resident arising from transactions relating to any goods, services or property in India, including allowing download of data or so

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Published by

Atishay Jain
(Tax Analyst)
Category Income Tax   Report

7 Likes   6318 Views

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