Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningA fixed place of business that makes a foreign company taxable in a country.
Relevant ActIncome-tax Act, 1961
Section / ruleSection 92F(iiia); relevant DTAA article
Technical meaning
A fixed place of business through which the business of an enterprise is wholly or partly carried on, defined in tax treaties and the Act.
Practical example
A foreign company's branch office in India is a PE.
Related terms
Official reference
Income-tax Act, 1961, Section 92F(iiia); relevant DTAA article
Information published by ArthaKara Consulting Services is intended for general educational and informational purposes. It is based on the statutory provisions and official information referenced on the respective page as of its stated verification date. Laws, rules, notifications and regulatory interpretations may change. Readers should independently verify the applicable provisions and seek professional advice before taking action. ArthaKara is an independent professional information and consulting platform and is not a government website or government-endorsed portal.