Deemed accrual in India: non-resident income under specified clauses included in total income irrespective of residence or services. Amendment provides that income of a non-resident deemed to accrue or arise in India under the specified source clauses of section 9 shall be included in the non-resident's total income whether or not the non-resident has a residence, place of business or business connection in India, or has rendered services in India; the substitution is declared retrospective from 1st June, 1976.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed accrual in India: non-resident income under specified clauses included in total income irrespective of residence or services.
Amendment provides that income of a non-resident deemed to accrue or arise in India under the specified source clauses of section 9 shall be included in the non-resident's total income whether or not the non-resident has a residence, place of business or business connection in India, or has rendered services in India; the substitution is declared retrospective from 1st June, 1976.
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