www.khaitanco.com/sites/default/files/2021-05/Ergo_06052021_0.pdf
taxguru.in/income-tax/cbdt-notifies-threshold-significant-economic-presence.html
www.bloombergquint.com/law-and-policy/india-notifies-rules-for-digital-tax
Home » Crypto Currencies » India: Taxing the Digital Economy – Thresholds for constituting Significant Economic Presence