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        Section 5 - Amendment of Section 9

        Finance Act, 2007
        Chapter III
        Direct Taxes (Income-tax )

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        Deemed Indian source income: inclusion in non resident's total income irrespective of residence or business connection under specified clauses. The Explanation to section 9 declares that income deemed to accrue or arise in India under the specified source clauses of sub section (1) shall be included in the total income of a non resident, whether or not the non resident has a residence, place of business or business connection in India, with effect from 1 June 1976.
                          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 Indian source income: inclusion in non resident's total income irrespective of residence or business connection under specified clauses.

                                The Explanation to section 9 declares that income deemed to accrue or arise in India under the specified source clauses of sub section (1) shall be included in the total income of a non resident, whether or not the non resident has a residence, place of business or business connection in India, with effect from 1 June 1976.


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