Income deemed to accrue or arise in India - Section 9

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..... b) Any Property/Asset or source of income in India c) Transfer of Capital Asset situated in India Sec 9(1)(ii) Salary earned for services rendered in India Sec 9(1)(iii) Salary Payable by government to Indian Citizen for services rendered outside India .....

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..... payable by A Non-Resident Purpose If money is borrowed and used for the purpose of business or profession carried in India If Technical services or royalty services are utilised for the purpose of business or profession carried on in India or making income from any source in India Section 9(1)(viii) Deemed a .....

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..... ly, 2019 to a non-resident, not being a company, or to a foreign company; or (b) on or after the 1st day of April, 2023 to a person not ordinarily resident in India within the meaning of clause (6) of section 6 . . Section 2(24(xviia) any sum of money or value of property referred to in section 56(2)(x) . In other words, This clause is applicable if the following condi .....

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