Income deemed to accrue in India

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..... y or indirectly, of a capital asset situate in India. (2) Without prejudice to the generality of the provisions of sub-section (1), the following income shall be deemed to accrue in India: - (a) income from employment, if it is for- (i) service rendered in India; (ii) service rendered outside India by a citizen of India and the income is receivable from the Government; or (iii) the rest period, or .....

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..... vernment or any resident; (h) fees for technical services accrued from any non-resident, in respect of services utilised for the purposes of,- (i) a business carried on by the non-resident in India; or (ii) earning any income from any source in India; (i) transportation charges accrued from the Government or any resident; (j) transportation charges accrued from any non-resident, if the transportat .....

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..... ide India; or (ii) earning any income from any source outside India; (c) royalty accrued from a resident for the purposes of,- (i) a business carried on by the resident outside India; or (ii) earning any income from any source outside India; (d) royalty consisting of lump sum consideration accrued from a resident for the transfer of any rights (including the granting of a licence) in respect of co .....

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