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<h1>Income Tax Act Section 9 Amended: Non-resident Income Deemed Arising in India Retroactively from June 1, 1976</h1> Section 9 of the Income-tax Act has been amended by the Finance Act, 2010, with changes retroactively effective from June 1, 1976. The amendment clarifies that income for a non-resident is considered to accrue or arise in India under specific clauses, irrespective of whether the non-resident has a residence, place of business, business connection, or has rendered services in India. This income will be included in the non-resident's total income for taxation purposes.