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of <h1>Clause 9 of Income Tax Bill 2025: New Framework for Income Accrual in India, Tackling Digital Economy Tax Challenges.</h1> Clause 9 of the Income Tax Bill, 2025, establishes a framework for determining when income is deemed to accrue or arise in India, crucial for international taxation. It outlines criteria to establish a territorial nexus, prevent tax avoidance, and align with global tax standards, particularly addressing digital economy challenges. The clause categorizes income from assets, property, business connections, and capital transfers in India, and details specific income types like salary, dividends, interest, royalties, and technical service fees. It introduces modern business connection concepts and indirect transfer provisions, impacting businesses, tax administration, and foreign investors by clarifying compliance and tax liability.
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