TaxTMI 
TaxTMI 
Income deemed to accrue in India.
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....apital asset situated in India. (2) Without prejudice to the generality of the provisions of sub-section (1), the following income shall be 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 l....
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....able by a non-resident, if the royalty is for the purposes of— (i) a business carried on by the non-resident in India; or (ii) earning any income from any source in India; (h) fees for technical services accrued from or payable by any resident or the Government; (i) fees for technical services accrued from or payable by any non-resident, in respect of services utilised for the purposes of....
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.... namely:— (a) any income accruing through, or from, operations which are confined to the purchase of goods in India for the purposes of export out of India; (b) interest accrued from or payable by a resident, in respect of any debt incurred and used for the purposes of— (i) a business carried on by the resident outside India; or (ii) earning any income from any source outside India; ....
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....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 another place outside India, except where the airport or port of origin of departure of such carriage is in India; (g) income....