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        F. Acts / Amendment Acts

        Section 5 - Amendment of section 9

        Finance Act, 2003
        Chapter III
        DIRECT TAXES

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        Business connection defined to include agents and stock maintenance, triggering income attribution to India for operations performed there. Amendment adds Explanation 2 and Explanation 3 to section 9(1)(i): Explanation 2 defines business connection to include persons who habitually conclude contracts, maintain stock for delivery, or secure orders in India for a non-resident, with provisos excluding independent agents but treating agents working mainly for a principal non-resident as dependent; Explanation 3 states that only income attributable to operations carried out in India shall be deemed to accrue or arise in India.
                          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.

                                Business connection defined to include agents and stock maintenance, triggering income attribution to India for operations performed there.

                                Amendment adds Explanation 2 and Explanation 3 to section 9(1)(i): Explanation 2 defines business connection to include persons who habitually conclude contracts, maintain stock for delivery, or secure orders in India for a non-resident, with provisos excluding independent agents but treating agents working mainly for a principal non-resident as dependent; Explanation 3 states that only income attributable to operations carried out in India shall be deemed to accrue or arise in India.


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