Central Board of Direct Taxes has prescribed revenue and user thresholds for applicability of new nexus rule under the Indian Tax Laws. For revenue-linked condition, a revenue threshold of INR 2 crores (INR 20 million) shall be applicable and for user-linked condition stated in (b) above, a user threshold of 3 lakhs (0.3 million) shall be applicable. These thresholds are applicable from 1 April 2022 (i.e. tax year 2021-22 onwards) aligning with the effective date of the new nexus rule. By notifying the revenue and user thresholds necessary to activate the provision, the CBDT has put SEP provisions into operation. Please refer to the notification here