Business connection definition clarified to adopt the section 9 explanation, aligning tax nexus interpretation across provisions. Amendment inserts an Explanation into section 163 stating that the expression 'business connection' for purposes of sub section (1) shall have the meaning assigned to it in Explanation 2 to clause (i) of sub section (1) of section 9, thereby aligning the term's definition in section 163 with the explanatory definition used in the nexus provision.