Deemed Indian source income: inclusion in non resident's total income irrespective of residence or business connection under specified clauses. The Explanation to section 9 declares that income deemed to accrue or arise in India under the specified source clauses of sub section (1) shall be ... Summary
Deemed Indian source income: inclusion in non resident's total income irrespective of residence or business connection under specified clauses.
The Explanation to section 9 declares that income deemed to accrue or arise in India under the specified source clauses of sub section (1) shall be included in the total income of a non resident, whether or not the non resident has a residence, place of business or business connection in India, with effect from 1 June 1976.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.