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of <h1>Non-resident business activities in India create a 'business connection' under Income Tax Act 1961, impacting tax liabilities.</h1> 'Business connection' under the Income Tax Act 1961 includes activities carried out through a person in India on behalf of a non-resident, such as concluding contracts, maintaining stock, or securing orders. Exceptions exist for independent brokers or agents acting in their ordinary business. A non-resident's significant economic presence, defined by transaction value or user interaction, also constitutes a business connection, regardless of the location of agreements, residence, or service provision. Income attributable to these activities is considered to accrue in India.
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