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of <h1>Income Deemed to Arise in India: Section 9(1)(i) Explains Business Connection Criteria and Significant Economic Presence Thresholds</h1> The section explains income deemed to accrue or arise in India under Section 9(1)(i) of the Income Tax Act, focusing on 'business connection' criteria. Income accruing to non-residents outside India is deemed Indian income if it arises through business connections in India, Indian property/assets, or transfer of Indian capital assets. Business connection includes activities through representatives who habitually conclude contracts, maintain merchandise stock, or secure orders on behalf of non-residents. Independent agents are excluded unless working mainly for non-residents. The provision details Significant Economic Presence thresholds (transactions exceeding 2 crores or engaging with 3+ lakh users) and specifies exemptions for export purchases, news collection, film shooting, and diamond display activities.
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