https://www.taxtmi.com/manuals?id=2792 Income deemed to accrue or arise in India includes fees for technical services payable by the Government, by a resident in specified cases, and by a non-resident where the services or related rights, property or information are used in India or for income from India. Fees for technical services means consideration for managerial, technical or consultancy services, including technical personnel, but excludes construction, assembly, mining or similar projects and salary income. Such income is included in the total income of a non-resident even if the services are rendered outside India. en-us Thu, 01 Jun 2023 10:45:00 +0530 Fri, 26 Jun 2026 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2792 Income deemed to accrue or arise in India includes fees for technical services payable by the Government, by a resident in specified cases, and by a non-resident where the services or related rights, property or information are used in India or for income from India. Fees for technical services means consideration for managerial, technical or consultancy services, including technical personnel, but excludes construction, assembly, mining or similar projects and salary income. Such income is included in the total income of a non-resident even if the services are rendered outside India. Manuals Income Tax Thu, 01 Jun 2023 10:45:00 +0530 https://www.taxtmi.com/manuals?id=2792