Income-tax Act, 1961
Section - 9 - Income deemed to accrue or arise in India
Income deemed to accrue or arise in India.9. (1) The following incomes shall be deemed to accrue or arise in India :-
| (i) | - | all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from any property in India, or through or from any asset or source of income in India, or through the transfer of a capital asset situate in India. |
| - | Explanation 1.-For the purposes of this clause- |
| (a) | - | in the case of a business , other than the business having business connection in India on account of significant economic presence, of which all the operations are not carried out in India, the income of the business deemed under this clause to accrue or arise in India shall be only such part of the income as is reasonably attributable to the operations carried out in India ; |
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