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of <h1>Income Deemed in India Under Section 9 Must Be Included for Non-Residents, Retroactive from June 1, 1976.</h1> The Finance Act, 2007 amends Section 9 of the Income-tax Act by adding an Explanation after sub-section (2). This Explanation, effective retroactively from June 1, 1976, clarifies that income deemed to accrue or arise in India under clauses (v), (vi), and (vii) of sub-section (1) must be included in the total income of non-residents. This applies regardless of whether the non-resident has a residence, place of business, or business connection in India.
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