https://www.taxtmi.com/acts?id=11661 Income is deemed to accrue in India if it arises through a business connection, property, asset or source in India, or by transfer of a capital asset situated in India. Specified categories treated as Indian-sourced include employment income linked to Indian service, dividends from domestic companies paid abroad, insurance premiums covering Indian risks, interest, royalties, technical service fees and transportation charges connected to India. For businesses with mixed operations only Indian-attributable income is deemed accruing; exceptions exclude certain export-related and exclusively foreign-source receipts. Nonresident share transfer income may be apportioned to India by a fair-value formula. en-us Thu, 16 Sep 2010 18:21:34 +0530 Fri, 17 Sep 2010 13:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11661 Income is deemed to accrue in India if it arises through a business connection, property, asset or source in India, or by transfer of a capital asset situated in India. Specified categories treated as Indian-sourced include employment income linked to Indian service, dividends from domestic companies paid abroad, insurance premiums covering Indian risks, interest, royalties, technical service fees and transportation charges connected to India. For businesses with mixed operations only Indian-attributable income is deemed accruing; exceptions exclude certain export-related and exclusively foreign-source receipts. Nonresident share transfer income may be apportioned to India by a fair-value formula. Act-Rules Bills Thu, 16 Sep 2010 18:21:34 +0530 https://www.taxtmi.com/acts?id=11661