Origin of income...

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Is there any shortcut to remember which income is accrue or arise in India & deemed to be accrue or arise in India...
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Refer the Provision of Section 9 of the Income Tax Act 1961 to know about which Incomes are deemed to be accrued or arise in India. For example :

Capital Gain and Income from House Property is accrued at a place where the property is located. Similarly, there are many cases. You can make shortcuts by your own by remembering one or two imp words of the various incomes.


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