TaxTMI 
TaxTMI 
Income deemed to accrue in India.
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....deemed to accrue in India, namely:— (a) income from employment, if it is for– (i) service rendered in India; (ii) service rendered outside India by a citizen of India and the income is receivable from the Government; or (iii) the rest period, or leave period, which precedes, or succeeds, the period of service rendered in India and forms part of the service contract of employment; (b) any dividend paid by a domestic company outside India;  ....
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.... (i) a business carried on by the non-resident in India; or (ii) earning any income from any source in India; (j) transportation charges accrued from or payable by any resident or the Government; (k) transportation charges accrued from or payable by any non-resident, if the transportation charges are in respect of the carriage to, or from, a place in India. (3) For the purposes of clause (a) of sub-section (1), in the case of a business of which all the operations are not carried out in India, the income of the business deemed to accrue in India shall be only such part of the income as ....
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....cy on Computer Software Export, Software Development and Training, 1986 issued by the Government of India; (e) fees for technical services accrued from or payable by a resident, in respect of services utilised for the purposes of— (i) a business carried on by the resident outside India; or (ii) earning any income from any source outside India; (f) transportation charges for the carriage by aircraft or ship accrued from or payable by any resident, if the transportation charges are in respect of the carriage from a place outside India to anothe....