https://www.taxtmi.com/manuals?id=2786 Income of a non-resident is deemed to accrue or arise in India if it arises through or from any business connection in India, through property or assets in India, or through transfer of capital assets situated in India. A business connection includes activities by a person acting on behalf of the non-resident who habitually concludes contracts, maintains stock for regular delivery, or habitually secures orders in India. Significant Economic Presence also constitutes business connection, and only income reasonably attributable to operations in India is deemed to accrue in India. en-us Wed, 31 May 2023 12:54:00 +0530 Wed, 02 Apr 2025 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2786 Income of a non-resident is deemed to accrue or arise in India if it arises through or from any business connection in India, through property or assets in India, or through transfer of capital assets situated in India. A business connection includes activities by a person acting on behalf of the non-resident who habitually concludes contracts, maintains stock for regular delivery, or habitually secures orders in India. Significant Economic Presence also constitutes business connection, and only income reasonably attributable to operations in India is deemed to accrue in India. Manuals Income Tax Wed, 31 May 2023 12:54:00 +0530 https://www.taxtmi.com/manuals?id=2786