Income deemed to accrue in India - scope includes capital gains, business income, salary and specified investment income. 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.