https://www.taxtmi.com/highlights?id=6905 Royalty Income – Finance Act, 2010 has substituted the explanation to section 9 - such income shall be included in the total income of the non-resident, whether or not (i) the non-resident has a residence or place of business or business connection in India, (ii) the non-resident has rendered services in India. - HC en-us Wed, 20 Feb 2013 08:06:45 +0530 Wed, 20 Feb 2013 08:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6905 Royalty Income – Finance Act, 2010 has substituted the explanation to section 9 - such income shall be included in the total income of the non-resident, whether or not (i) the non-resident has a residence or place of business or business connection in India, (ii) the non-resident has rendered services in India. - HC Highlights Income Tax Wed, 20 Feb 2013 08:06:45 +0530 https://www.taxtmi.com/highlights?id=6905