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of <h1>Circular Clarifies Tax Liability for Non-Residents with Indian Business Ties u/s 9 of Income-tax Act 1961.</h1> The circular addresses the tax liability of non-residents with income accruing from business connections in India under Section 9 of the Income-tax Act, 1961. It clarifies situations where non-residents are liable or exempt from tax, emphasizing the need for a business connection in India. Examples include maintaining a branch, appointing agents, or forming subsidiaries. Specific cases such as sales from non-resident exporters to Indian importers, sales to Indian subsidiaries, and foreign agents are discussed. The circular also notes that only profits attributable to operations in India are taxable, requiring a continuous business relationship for a connection to exist.
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