TMI BlogIncome deemed to accrue in IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... or (d) the transfer, directly 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on by the non-resident in India; or (ii) earning any income from any source in India; (g) fees for technical services accrued from the Government 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods in India for the purposes of export out of India; (b) interest accrued from a resident, in respect of any debt incurred and used for the purposes of,- (i) a business carried on by the resident outside 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the carriage by aircraft or ship, accrued from any resident, if the transportation charges are in respect of the carriage from a place outside India to another place outside India. (5) The provisions of sub-section (2) shall be applicable regardless of the fact that,- (a) the payment is made outside India; (b) the services are rendered outside India; or (c) the income ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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