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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>Income deemed to accrue in India - scope includes capital gains, business income, salary and specified investment income.</h1> The guidance lists incomes deemed to have accrued or arisen in India: capital gains from Indian-situated property; income from a business connection in India; salary for services rendered in India (and certain government-paid salary to nationals for foreign service with allowances exempt); income from property or assets located in India; dividends from Indian companies; interest from the Government of India; and interest, royalty and fees for technical services subject to usage and location exceptions determining whether payments by residents or non-residents are treated as Indian-sourced.

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