Income tax

Hi, As per section 9 " income by way of fees for technical services payable by" person who is a resident, except where the fees are payable in respect of services utilised in a business or profession carried on by such person outside India or for the purposes of making or earning any income from any source outside India will deemed to be accrued or arise in India. Further as explanation in sec 9 where income is deemed to accrue or arise in India under fees for technical services, such income shall be included in the total income of the non-resident, whether or not the non-resident has a residence or place of business or business connection in India. Also u need check DTAA between Indo- Australia treaty. Regards Siddharth