Section 9 : Income deemed to accrue or arise in India

Saloni Gandhi , Last updated: 12 May 2018  
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Section 9 of Income Tax Act , 1961 The Indian Income-tax Act provides for levy of income-tax on the income of foreign companies and non-residents, but only to the extent of their income sourced from India. Under section 5 of the Act, a foreign company or any other non-resident person is liable to

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Saloni Gandhi
(Assistant Manager -Taxation)
Category Income Tax   Report

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