Income Deemed to be Accrue or Arise in India

Chapters / List

1. Residential Status for Corporate & Non-Corporate Assessee - Outside India

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2. Income deemed to accrue or arise in India - Section 9

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3. Income deemed to accrue or arise in India - “Through or from any business connection in India.” - Section 9(1)(i)

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4. Income deemed to accrue or arise in India - “Foreign company engaged in the business of diamond mining” - Section 9(1)(i)

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5. Income deemed to accrue or arise in India - “Through or from transfer of Capital Asset situated in India.” - Section 9(1)(i)

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6. Income deemed to accrue or arise in India - “If Interest is payable by” - Section 9(1)(v)

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7. Income deemed to accrue or arise in India - “If Royalty is payable by” - Section 9(1)(vi)

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8. Income deemed to accrue or arise in India - “If Fees for Technical Services is payable by” - Section 9(1)(vii)

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9. Presence of Eligible Fund Manager in India not to constitute Business Connection in India – Section 9A

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