Significant Economic Presence (SEP) under the Income-tax Act, 2025 Introduction: 1. The concept of Significant Economic Presence (SEP) is contained in Section 9 of the Income-tax Act, 2025, which takes effect from 1st April 2026. 2. This provision determines when the income of a non-resident shall be deemed to accrue or arise in India…
The post Significant Economic Presence (SEP) under the Income-tax Act, 2025 appeared first on The Tax Talk.
