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Amendment of section 9.

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..... n authority to conclude contracts on behalf of the non-resident or habitually concludes contracts or habitually plays the principal role leading to conclusion of contracts by that non-resident and the contracts are (i) in the name of the non-resident; or (ii) for the transfer of the ownership of, or for the granting of the right to use, property owned by that non-resident or that non-resid .....

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..... ivities or engaging in interaction with such number of users as may be prescribed, in India through digital means: Provided that the transactions or activities shall constitute significant economic presence in India, whether or not the non-resident has a residence or place of business in India or renders services in India: Provided further that only so much of income as is attributable to th .....

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..... merchandise on behalf of the non-resident; or habitually secures orders in India, mainly or wholly for the non-resident or for that non-resident and other non-residents controlling, controlled by, or subject to the same common control, as that non-resident. The proviso to the said Explanation provides that such business connection shall not include any business activity specified therein. .....

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..... anation 2A in clause ( i ) of sub-section ( 1 ) of the said section so as to provide that the significant economic presence of a non-resident in India shall constitute business connection of the non-resident in India and the significant economic presence for this purpose, shall mean- ( a ) any transaction in respect of any goods, services or property carried out by a non-resident in India .....

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