Deemed income sourcing: non-resident receipts under specified source clauses treated as Indian income regardless of residence or services. Income of a non-resident shall be deemed to accrue or arise in India when it falls within the source categories specified by the relevant clauses and ... Summary
Deemed income sourcing: non-resident receipts under specified source clauses treated as Indian income regardless of residence or services.
Income of a non-resident shall be deemed to accrue or arise in India when it falls within the source categories specified by the relevant clauses and shall be included in the non-resident's total income regardless of the non-resident's residence, place of business or business connection in India, or whether the non-resident rendered services in India.
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