Section 9: Incomes which Accrue or Arise in India or are Deemed to Accrue or Arise in India
Section 9 of the Income Tax Act, 1961 is an important provision that deals with the taxation of income accruing or deemed to accrue or arise in India. This section lays down the rules for determining the tax liability of non-residents and foreign companies on income earned in India. According to Section 9, any income […]