Income deemed to accrue or arise in India



Posted on 22-03-2016        By ADMIN



Incomeof 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 thetotal income of the non-resident, whether or not,-

(i)                   (ii)                 The non-resident hasrendered services in India(Inserted by Finance Act,2010 w.r.e.f. 1.6.1976)



Comment :