TMI BlogIncome accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and...Income accrued in India - section 9(1)(i) - Explanation 5 has been given retrospective effect and Explanations 6 and 7 have been inserted in furtherance of the object of insertion of Explanation 5, these two explanations cannot be read in isolation, but have to be tagged alongwith Explanation 5 so that both the Explanations have to be given a retrospective effect - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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