https://www.taxtmi.com/forum/issue?id=2331 Income received in India by a non-resident for professional services performed abroad is, subject to the specified exception for services utilised in a business carried on outside India or for earning income outside India, deemed to accrue or arise in India and is includible in the non-resident's total income whether or not the non-resident has a residence, place of business, business connection, or rendered services in India. en-us Sun, 31 Oct 2010 13:24:30 +0530 Thu, 23 Jan 2025 15:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2331 Income received in India by a non-resident for professional services performed abroad is, subject to the specified exception for services utilised in a business carried on outside India or for earning income outside India, deemed to accrue or arise in India and is includible in the non-resident's total income whether or not the non-resident has a residence, place of business, business connection, or rendered services in India. Discussion-Forum Income Tax Sun, 31 Oct 2010 13:24:30 +0530 https://www.taxtmi.com/forum/issue?id=2331