https://www.taxtmi.com/manuals?id=2776 Section 9 treats specified foreign receipts as deemed to accrue or arise in India, including income from a business connection in India, income from property or assets or sources in India, transfers of capital assets situated in India, salaries for services rendered in India, government paid salaries to Indian citizens for foreign services, dividends paid by Indian companies abroad, and interest, royalties and technical service fees payable by or to residents as specified. A deeming rule applies to certain gifts paid by Indian residents to non residents or specified persons when statutory conditions under section 56(2)(x) are satisfied and temporal and recipient criteria are met. en-us Tue, 30 May 2023 11:37:00 +0530 Fri, 25 Oct 2024 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2776 Section 9 treats specified foreign receipts as deemed to accrue or arise in India, including income from a business connection in India, income from property or assets or sources in India, transfers of capital assets situated in India, salaries for services rendered in India, government paid salaries to Indian citizens for foreign services, dividends paid by Indian companies abroad, and interest, royalties and technical service fees payable by or to residents as specified. A deeming rule applies to certain gifts paid by Indian residents to non residents or specified persons when statutory conditions under section 56(2)(x) are satisfied and temporal and recipient criteria are met. Manuals Income Tax Tue, 30 May 2023 11:37:00 +0530 https://www.taxtmi.com/manuals?id=2776