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<h1>Income Tax Bill 2025: New Provisions on Income Accruing in India, Including Salaries, Dividends, and Royalties</h1> The Income Tax Bill, 2025 outlines provisions for income deemed to accrue or arise in India. It covers income from assets, property, business connections, or capital asset transfers within India. Salaries for services rendered in India, dividends from Indian companies, and interest or royalties payable by the government or residents are included. It also addresses fees for technical services and business connections, defining significant economic presence and attribution of income. Specific provisions apply to non-residents and foreign entities, with exceptions for certain investment funds and fund managers. The Bill clarifies the scope of income and business connections in India.