Chapters & Sections

CHAPTER 1
Rule 1 Rule 2 Rule 3 Rule 4 Rule 5 Rule 6 Rule 7 Rule 8 Rule 9 Rule 10 Rule 11 Rule 12 Rule 13 Rule 14 Rule 15 Rule 16 Rule 17 Rule 18 Rule 19 Rule 20 Rule 21
CHAPTER II
Rule 22 Rule 23 Rule 24 Rule 25 Rule 26 Rule 27 Rule 28 Rule 29 Rule 30 Rule 31 Rule 32 Rule 33 Rule 34 Rule 35 Rule 36 Rule 37 Rule 38 Rule 39 Rule 40 Rule 41 Rule 42 Rule 43 Rule 44 Rule 45 Rule 46
CHAPTER III
Rule 47 Rule 48 Rule 49 Rule 50 Rule 51 Rule 52 Rule 53 Rule 54
CHAPTER IV
Rule 55 Rule 56 Rule 57 Rule 58 Rule 59 Rule 60 Rule 61 Rule 62
CHAPTER V
Rule 63 Rule 64 Rule 65 Rule 66 Rule 67 Rule 68
CHAPTER VI
Rule 69 Rule 70 Rule 71 Rule 72 Rule 73 Rule 74
CHAPTER VII
Rule 75 Rule 76 Rule 77 Rule 78 Rule 79 Rule 80 Rule 81 Rule 82 Rule 83 Rule 84 Rule 85 Rule 86 Rule 87 Rule 88 Rule 89 Rule 90 Rule 91 Rule 92
CHAPTER VIII
Rule 93 Rule 94 Rule 95 Rule 96 Rule 97 Rule 98 Rule 99 Rule 100 Rule 101 Rule 102 Rule 103 Rule 104 Rule 105

CHAPTER 1 Home

PRELIMINARY.
RULE 3. PRINCIPAL PLACE OF BUSINESS IN INDIA

“Principal place of business in India” means,

(i) where a person carries on business of semiconductor integrated circuits or layout-design,—

(a) if the business is carried on in India at only one place, that place;

(b) if the business is carried on in India at more places than one, the place mentioned by him as the principal place of business in India;

(ii) where a person is not carrying on a business of semiconductor integrated circuits or layout-design,—

(a) if he is carrying on any other business in India at only one place, that place;

(b) if he is carrying on any other business in India at more places than one, the place mentioned by him as the principal place of the business in India; and

(iii) where a person does not carry on any business in India but has a place of residence in India, then, such place of residence in India.

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