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3 Business Activity Every company including foreign company which carries out its business through electronic mode, whether its main server is installed in India or outside India, which- (i) undertakes business to business and business to consumer transactions, data interchange or other digital supply transactions; (ii) offers to accept deposits or invites deposits or accepts deposits or subscriptions in securities, in India or from citizens of India; (iii) undertakes financial settlements, web based marketing, advisory and transactional services, database services or products, supply chain management; (iv) offers online services such as telemarketing, telecommuting, telemedicine, education and information research; or (v) undertakes any other related data communication services, whether conducted by e-mail, mobile devices, social media, cloud computing, document management, voice or data transmission or otherwise, shall be deemed to have carried out business in India. |
