What incomes are deemed to have accrue or arise in India?

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..... ome from salary in respect of services rendered in India. Salary received by an Indian national from Government of India in respect of service rendered outside India. However, allowances and perquisites are exempt in this case. Income from any property, asset or other source of income located in India. Dividend paid by an Indian company. Interest received from Government of India. .....

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..... n all cases, except where such royalty/fees relates to business/profession/other source of income carried on by the payer outside India. Royalty/fees for technical services received from non-resident is treated as income deemed to have accrued or arisen in India if such royalty/fees is for business/profession/other source of income carried by the payer in India. Income arising outsi .....

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