{"id":17680,"date":"2021-10-16T22:40:43","date_gmt":"2021-10-16T17:10:43","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=17680"},"modified":"2022-02-04T01:36:10","modified_gmt":"2022-02-03T20:06:10","slug":"cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/","title":{"rendered":"CBDT Notified Rule 11UD Prescribing thresholds for SEP"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6acd1faef3095\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6acd1faef3095\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#CBDT_notifies_Rule_11UD_prescribing_thresholds_for_determining_%E2%80%98Significant_Economic_Presence_in_India\" >CBDT notifies Rule 11UD prescribing thresholds for determining \u2018Significant Economic Presence\u2019 in India<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#What_is_Significant_Economic_Presence_SEP\" >What is Significant Economic Presence (SEP)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#What_is_Significant_Economic_Presence_SEP_threshold_limit_specified_by_CBDT\" >What is Significant Economic Presence (SEP) threshold limit specified by CBDT ?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#The_Basic_outline_of_Rule_11UD_is_addressed_in_this_Tax_Update_including_its_potential_impact\" >The Basic outline of Rule 11UD is addressed in this Tax Update including its potential impact.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-17673\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India-300x168.jpg\" alt=\"CBDT notifies Rule 11UD \" width=\"830\" height=\"465\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India-300x168.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India.jpg 512w\" sizes=\"auto, (max-width: 830px) 100vw, 830px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBDT_notifies_Rule_11UD_prescribing_thresholds_for_determining_%E2%80%98Significant_Economic_Presence_in_India\"><\/span><span style=\"color: #ff0000;\">CBDT notifies Rule 11UD prescribing thresholds for determining \u2018Significant Economic Presence\u2019 in India<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.caindelhiindia.com\/blog\/launched-new-income-tax-e-filing-portal\/\">CBDT<\/a> has set revenue &amp; user base threshold limits for determining &#8216;Significant Economic Presence&#8217; in Notification No. 41 dated May 2021.<\/li>\n<li>Legislators have established circumstances in which foreign corporations are regarded to have a &#8220;business tie&#8221; in India, bringing their operations in India under the jurisdiction of our tax system.<\/li>\n<li>Indian legislators have devised scenarios in which such foreign corporations are deemed to have a &#8220;business link&#8221; in India, bringing their Indian operations under the Indian tax system&#8217;s jurisdiction.<\/li>\n<li>The Indian income tax legislation was revised in 2018 by the Finance Act, which expanded the meaning of the existing word &#8216;business connection&#8217; to include Significant Economic Presence (SEP).<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_is_Significant_Economic_Presence_SEP\"><\/span><strong><span style=\"color: #000080;\">What is Significant Economic Presence (SEP)?<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>Significant Economic Presence (SEP)<\/strong> was defined to mean, inter-alia transaction of services and goods with any person in India which including provision of download of data or software in India, if one of two conditions are satisfied<\/span>:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Engagement with Indian consumers cross a specified No. or<\/li>\n<li>Total Aggregate of payments arising from such transactions crosss a specified limit<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"What_is_Significant_Economic_Presence_SEP_threshold_limit_specified_by_CBDT\"><\/span><span style=\"color: #000080;\"><b>What is Significant Economic Presence (SEP) threshold limit specified by CBDT ?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"padding-left: 40px;\">India economy went ahead &amp; specified the threshold limits with effective date April 1, 2021 to operationalise the Significant Economic Presence (SEP) for Non-Resident E-commerce companies by including\u00a0 activity of \u2018software\/ download of data\u2019<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Amount of revenues exceeding INR 2 Cr from Indians or<\/li>\n<li>a threshold of INR 3,00,000\/- No of Indian users<\/li>\n<li>with whom such companies\u00a0 continuous business activities\u00a0 and \u2018solicit systematic or engage in interaction\u2019 with them<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Threshold limit CBDT notified for specific object of <span style=\"color: #000000;\">Significant Economic Presence (SEP) <\/span>has been summaries as below:<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-17675\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India-300x90.png\" alt=\"prescribing thresholds for determining \u2018Significant Economic Presence\u2019 in India\" width=\"787\" height=\"236\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India-300x90.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India-768x231.png 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India-800x240.png 800w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India.png 825w\" sizes=\"auto, (max-width: 787px) 100vw, 787px\" \/><\/p>\n<h4><span class=\"ez-toc-section\" id=\"The_Basic_outline_of_Rule_11UD_is_addressed_in_this_Tax_Update_including_its_potential_impact\"><\/span><strong>The Basic outline of Rule 11UD is addressed in this Tax Update including its potential impact.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-17658\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/11D-227x300.jpg\" alt=\"CBDT notifies thresholds for determining \u2018Significant Economic Presence\u2019 in India\" width=\"783\" height=\"1035\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/11D-227x300.jpg 227w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/11D-775x1024.jpg 775w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/11D-768x1014.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/11D-800x1057.jpg 800w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/11D.jpg 826w\" sizes=\"auto, (max-width: 783px) 100vw, 783px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><em><span style=\"color: #0000ff;\"><strong><a style=\"color: #0000ff;\" href=\"https:\/\/carajput.com\/blog\/three-tier-tp-documentation-threshold-requirement\/\">More read:Three-tier TP Documentation &amp; threshold Requirement<\/a><\/strong><\/span><\/em><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/\"><span style=\"color: #0000ff;\"><em><strong>More read :TP : LIBOR IS THE BEST BENCHMARK FOR INTEREST-FREE LOAN GRANTED TO AE<\/strong><\/em><\/span><\/a><\/p>\n<p style=\"text-align: justify;\">For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CBDT notifies Rule 11UD prescribing thresholds for determining \u2018Significant Economic Presence\u2019 in India CBDT has set revenue &amp; user base threshold limits for determining &#8216;Significant Economic Presence&#8217; in Notification No. 41 dated May 2021. Legislators have established circumstances in which foreign corporations are regarded to have a &#8220;business tie&#8221; in India, bringing their operations in &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[10057],"class_list":["post-17680","post","type-post","status-publish","format-standard","hentry","category-income-tax","tag-significant-economic-presence"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"significant economic presence,income tax\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"CBDT Notified Rule 11UD Prescribing thresholds for SEP\" \/>\n\t\t<meta property=\"og:description\" content=\"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2021-10-16T17:10:43+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2022-02-03T20:06:10+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"CBDT Notified Rule 11UD Prescribing thresholds for SEP\" \/>\n\t\t<meta name=\"twitter:description\" content=\"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#article\",\"name\":\"CBDT Notified Rule 11UD Prescribing thresholds for SEP\",\"headline\":\"CBDT Notified Rule 11UD Prescribing thresholds for SEP\",\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/12\\\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\\u2018Significant-Economic-Presence-in-India.jpg\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#articleImage\",\"width\":512,\"height\":286,\"caption\":\"CBDT notifies Rule 11UD\"},\"datePublished\":\"2021-10-16T22:40:43+05:30\",\"dateModified\":\"2022-02-04T01:36:10+05:30\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#webpage\"},\"articleSection\":\"Income Tax, Significant Economic Presence\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"name\":\"Income Tax\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"position\":2,\"name\":\"Income Tax\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#listItem\",\"name\":\"CBDT Notified Rule 11UD Prescribing thresholds for SEP\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#listItem\",\"position\":3,\"name\":\"CBDT Notified Rule 11UD Prescribing thresholds for SEP\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"name\":\"Income Tax\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\",\"name\":\"Rajput Jain and Associates\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"telephone\":\"+919555555480\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/carajput-logo.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#organizationLogo\",\"width\":370,\"height\":70},\"image\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/\",\"name\":\"Rajput Jain &amp; Associates\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"Rajput Jain &amp; Associates\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#webpage\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/\",\"name\":\"CBDT Notified Rule 11UD Prescribing thresholds for SEP\",\"description\":\"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"datePublished\":\"2021-10-16T22:40:43+05:30\",\"dateModified\":\"2022-02-04T01:36:10+05:30\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"name\":\"Rajput Jain & Associates - Chartered Accountants in Delhi\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","description":"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold","canonical_url":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/","robots":"max-image-preview:large","keywords":"significant economic presence,income tax","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#article","name":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","headline":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/12\/CBDT-notifies-Rule-11UD-prescribing-thresholds-for-determining-\u2018Significant-Economic-Presence-in-India.jpg","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#articleImage","width":512,"height":286,"caption":"CBDT notifies Rule 11UD"},"datePublished":"2021-10-16T22:40:43+05:30","dateModified":"2022-02-04T01:36:10+05:30","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#webpage"},"isPartOf":{"@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#webpage"},"articleSection":"Income Tax, Significant Economic Presence"},{"@type":"BreadcrumbList","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","position":1,"name":"Home","item":"https:\/\/carajput.com\/blog\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","name":"Income Tax"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","position":2,"name":"Income Tax","item":"https:\/\/carajput.com\/blog\/category\/income-tax\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#listItem","name":"CBDT Notified Rule 11UD Prescribing thresholds for SEP"},"previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#listItem","position":3,"name":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","name":"Income Tax"}}]},{"@type":"Organization","@id":"https:\/\/carajput.com\/blog\/#organization","name":"Rajput Jain and Associates","description":"Updates on GST, Taxation and Company Laws","url":"https:\/\/carajput.com\/blog\/","telephone":"+919555555480","logo":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#organizationLogo","width":370,"height":70},"image":{"@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author","url":"https:\/\/carajput.com\/blog\/author\/carajputa\/","name":"Rajput Jain &amp; Associates","image":{"@type":"ImageObject","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g","width":96,"height":96,"caption":"Rajput Jain &amp; Associates"}},{"@type":"WebPage","@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#webpage","url":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/","name":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","description":"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/carajput.com\/blog\/#website"},"breadcrumb":{"@id":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/#breadcrumblist"},"author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"creator":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"datePublished":"2021-10-16T22:40:43+05:30","dateModified":"2022-02-04T01:36:10+05:30"},{"@type":"WebSite","@id":"https:\/\/carajput.com\/blog\/#website","url":"https:\/\/carajput.com\/blog\/","name":"Rajput Jain & Associates - Chartered Accountants in Delhi","description":"Updates on GST, Taxation and Company Laws","inLanguage":"en-US","publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"}}]},"og:locale":"en_US","og:site_name":"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws","og:type":"article","og:title":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","og:description":"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold","og:url":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/","og:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","og:image:secure_url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","article:published_time":"2021-10-16T17:10:43+00:00","article:modified_time":"2022-02-03T20:06:10+00:00","twitter:card":"summary","twitter:title":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","twitter:description":"significant economic presence india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence rules, significant economic presence threshold","twitter:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png"},"aioseo_meta_data":{"post_id":"17680","title":"#post_title &nbsp;","description":"significant economic presence&nbsp;india, CBDT Notified Rule 11UD prescribing threshold, significant economic presence&nbsp;rules, significant economic presence&nbsp;threshold","keywords":[],"keyphrases":{"focus":[],"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":[],"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":{"id":"#aioseo-article-64b91bd83aa79","slug":"article","graphName":"Article","label":"Article","properties":{"type":"BlogPosting","name":"#post_title","headline":"#post_title","description":"#post_excerpt","image":"","keywords":"","author":{"name":"#author_name","url":"#author_url"},"dates":{"include":true,"datePublished":"","dateModified":""}}},"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"Article","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":"{\"article\":{\"articleType\":\"BlogPosting\"},\"course\":{\"name\":\"\",\"description\":\"\",\"provider\":\"\"},\"faq\":{\"pages\":[]},\"product\":{\"reviews\":[]},\"recipe\":{\"ingredients\":[],\"instructions\":[],\"keywords\":[]},\"software\":{\"reviews\":[],\"operatingSystems\":[]},\"webPage\":{\"webPageType\":\"WebPage\"}}","pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"limit_modified_date":false,"created":"2021-10-16 17:09:41","updated":"2023-07-20 11:34:48","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"ai":null,"breadcrumb_settings":null,"seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/category\/income-tax\/\" title=\"Income Tax\">Income Tax<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tCBDT Notified Rule 11UD Prescribing thresholds for SEP\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/carajput.com\/blog\/"},{"label":"Income Tax","link":"https:\/\/carajput.com\/blog\/category\/income-tax\/"},{"label":"CBDT Notified Rule 11UD Prescribing thresholds for SEP","link":"https:\/\/carajput.com\/blog\/cbdt-notifies-rule-11ud-prescribing-thresholds-for-sep\/"}],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/17680","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=17680"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/17680\/revisions"}],"predecessor-version":[{"id":17686,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/17680\/revisions\/17686"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=17680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=17680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=17680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}