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of <h1>Income Arising Outside India Now Taxable for Indian Residents Paying Non-Residents Under Amended Section 9 of Income-tax Act</h1> Section 9 of the Income-tax Act has been amended to include a new clause (viii) in sub-section (1), effective from April 1, 2020. This clause specifies that income arising outside India, which involves any sum of money as per sub-clause (xviia) of clause (24) of section 2, paid on or after July 5, 2019, by an Indian resident to a non-resident individual or foreign company, is subject to taxation.
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