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of <h1>Section 9(1)(vii) Income Tax Act: Fees for Technical Services Taxable in India for Residents, Non-Residents with Indian Connections.</h1> Income deemed to accrue or arise in India under Section 9(1)(vii) of the Income Tax Act pertains to fees for technical services (FTS) payable by the government or a resident, except when related to business or income sources outside India. For non-residents, it applies when the services are utilized for business in India or earning income from Indian sources. FTS includes payments for managerial, technical, or consultancy services, excluding construction or assembly projects, or income chargeable under 'Salaries.' Regardless of where services are rendered, such income is included in the total income of non-residents if deemed to accrue in India.
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