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Finance Act 2010: Royalty Income Included in Non-Resident Total Income Regardless of Presence or Services in India.

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....Royalty Income – Finance Act, 2010 has substituted the explanation to section 9 - such income shall be included in the total income of the non-resident, whether or not (i) the non-resident has a residence or place of business or business connection in India, (ii) the non-resident has rendered services in India. - HC....

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Finance Act 2010: Royalty Income Included in Non-Resident Total Income Regardless of Presence or Services in India.