Income deemed to accrue or arise in India - Section 9

Sec 9(1)(i)

Income accruing or arising outside India, directly or indirectly through or from

Any Business Connection in India

Any Property/Asset or source of income in India

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

Sec 9(1)(iv)

Dividend paid by Indian Company Outside India

Sec 9(1)(v)

Interest, if payable by

 ⇔     

Person resident in India

Exceptions

If the money borrowed and used or technical services or royalty services are utilised for the purpose of business or profession carried on outside India

If the money borrowed and used or technical services or royalty services are utilised for making income from source outside India

Sec 9(1)(vi)

Royalty, if payable by

 ⇔ 

Government

Sec 9(1)(vii)

Fees for technical service, if 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