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            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.

            <h1>Section 9 Income Tax Act: New Amendments to Include Payments to Non-Ordinary Residents Effective April 2024</h1> Section 9 of the Income Tax Act addresses income deemed to accrue or arise in India. It includes income from business connections, property, or capital assets in India, salaries for services rendered in India, and dividends paid by Indian companies. Interest, royalties, and fees for technical services are covered if payable by a resident or for business in India. Gifts exceeding 50,000 made by residents to non-residents or foreign companies are deemed to accrue in India if conditions are met. Amendments effective April 2024 expand this to include sums paid to persons not ordinarily resident in India.

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