TMI BlogIncome deemed to accrue or arise in India - Section 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ising 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) Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 carri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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