https://www.taxtmi.com/acts?id=41181 The substituted clause in section 9(1) treats income arising outside India, being sums of money referred to the specified definition sub clause, paid by a person resident in India to a non resident individual or foreign company, or to a person not ordinarily resident in India, as income deemed to accrue or arise in India, with the provision taking effect from the stated commencement date and applying to subsequent assessment years. en-us Wed, 01 Feb 2023 15:25:21 +0530 Wed, 01 Feb 2023 15:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41181 The substituted clause in section 9(1) treats income arising outside India, being sums of money referred to the specified definition sub clause, paid by a person resident in India to a non resident individual or foreign company, or to a person not ordinarily resident in India, as income deemed to accrue or arise in India, with the provision taking effect from the stated commencement date and applying to subsequent assessment years. Act-Rules Bill Wed, 01 Feb 2023 15:25:21 +0530 https://www.taxtmi.com/acts?id=41181