Fee for technical services

under section 9 - Income deemed to be accrue/arrise in india


if technical services are taken by any resident individual for personal purposes to be used o/s india.. will this income accrue/arrise in india for service provider... as the law has only mentioned business/profession/any other source of income.
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I didn't get it but this might be useful for you

Explanation to 9 (1)vii.—For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause (vi) or clause (vii) of sub-section (1) and shall be included in the total income of the non-resident, whether or not,—

 (i)  the non-resident has a residence or place of business or business connection in India; or

(ii)  the non-resident has rendered services in India.

 

sir. according to law if any resident uses technical services o/s india for business/profession/any other source of income. then this income will not accrue/arrise in india.. what if that resident used that services for personal purposes?

then this will not be taxable in India in the hands of service provider 

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