Deemed domestic income: certain payments by Indian residents to nonresidents treated as India sourced under amended section 9. The substituted clause in section 9(1) treats income arising outside India, being sums of money referred to the specified definition sub clause, paid by a person resident in India to a non resident individual or foreign company, or to a person not ordinarily resident in India, as income deemed to accrue or arise in India, with the provision taking effect from the stated commencement date and applying to subsequent assessment years.
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 domestic income: certain payments by Indian residents to nonresidents treated as India sourced under amended section 9.
The substituted clause in section 9(1) treats income arising outside India, being sums of money referred to the specified definition sub clause, paid by a person resident in India to a non resident individual or foreign company, or to a person not ordinarily resident in India, as income deemed to accrue or arise in India, with the provision taking effect from the stated commencement date and applying to subsequent assessment years.
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