24.1.3-Companies (Registration Offices and Fees) Rules, 2014
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.