TDS u/s 195

1. Only those income which deems to accrue or arise in India will be subject to tax in India. 
2. However, there arises a question on how to determine whether the income deem to accrue or arise in India..? 
3. As per sec 9(1)(i) reads as "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" 
4. So it could arise from a,
i) business connection in India or
ii) through from any property situated in India or 
iii) any asset or source of income in India or 
iv) through a transfer of a Capital Asset situated in India. 
If income arises from one or more of the above sources, then it will be considered as income deemed to accrue or arise in India. 
5. In the above case, consultancy charges are paid in UK and it is in relation to property which is going to be situated in UK. So, the above consultancy charges do not deem to accrue or arise in India. Hence, the above income will not be chargeable to tax in India and TDS is not required to be deducted. 
Please correct me if the above interpretation has an alternative view.