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TMI BlogIncome deemed to accrue or arise in India - “Through or from any business connection in India.” - Section 9(1)(i)X X X X Extracts X X X X X X X X Extracts X X X X ..... ny business activity carried out through a person who, acting on behalf of the non-resident. [ Explanation 2 of Section 9(1)(i) ] * In case he have an authority, which is habitually exercises in India, to conclude contracts on behalf of the non-resident or * habitually concludes contracts or habitually plays the principal role leading to conclusion of contracts by that non-resident and the contracts are-- * in the name of the non-resident; or * for the transfer of the ownership of property owned by that non-resident, or * for the granting of the right to use, that non-resident has the right to use; or * for the provision of services by the non-resident; or * In case he has no such authority, * habitually maintains in Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neral commission agent or any other agent having an independent status is acting in the ordinary course of his business. * A broker, general commission agent or any other agent having an independent status where he does not works mainly or wholly on behalf of a non-resident * However, he will not be considered having independent status where he carries on business as referred to in above points of a, b & c of Section 9(1)(i). only so much of income as is attributable to the operations carried out in India shall be deemed to accrue or arise in India. In the case of a Non-resident the following shall not be treated as Business Connection in India [ Explanation 1 of section 9(1)(i) ] * In the case of business , in respect of which all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in India; or * the non-resident renders services in India: * However, where a business connection is established by reason of SEP only so much of income as is attributable to the transactions or activities referred to in clause (A) or clause (B) shall be deemed to accrue or arise in India. * Income as is reasonably attributable to the operations carried out in India includes income from - * (i) such advertisement which targets a customer who resides in India or a customer who accesses the advertisement through internet protocol address located in India; * (ii) sale of data collected from a person who resides in India or from a person who uses internet protocol address located in India; and * (iii) sale of goods or ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to accrue or arise in India to such individual, firm or company through or from operations which are confined to the shooting of any cinematograph film in India. * Activities confined to display of rough diamonds in Special Notified Zones [ Explanation 1(e) of section 9(1)(i) ] * In the case of a foreign company engaged in the business of mining of diamonds, * No income shall be deemed to accrue or arise in India to it through or from the activities which are confined to the display of uncut and unassorted diamond in any special zone notified by the Central Government in the Official Gazette in this behalf. [ For more detail refer this chapter ] Note:- * The board has withdrawal Circular no. 23 date July 23, 1969, circular No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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