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of <h1>Income Deemed to Arise in India: Section 9 Covers Business, Salaries, Dividends, Interests, Royalties, Gifts, and More.</h1> Section 9 of the Income-tax Act, 1961, outlines circumstances under which income is deemed to accrue or arise in India. It includes income from business connections, property, or assets in India, and capital asset transfers situated in India. Salaries for services rendered in India, government salaries to Indian citizens for services abroad, and dividends paid by Indian companies outside India are covered. Interest, royalties, and fees for technical services are included if payable by Indian residents or the government, with exceptions for business activities outside India. Gifts made by residents to non-residents or foreign companies post-July 5, 2019, are also deemed to accrue in India.
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