Offshore funds- Under section 9A

PRESENCE OF ELIGIBLE FUND MANAGER IN INDIA NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA OF SUCH ELIGIBLE INVESTMENT FUND ON

Read more

Royalty [Section 9(1)(vi)] Explanation

Royalty will be deemed to accrue or arise in India when it is payable by – (a)  the Government; (b)

Read more

Income through transfer of a capital asset situated in India -Explanation to section 9(1)(i)

Income through transfer of a capital asset situated in India -Explanation to section 9(1)(i) (d) Capital gains arising through or

Read more

Business Connection Explanation to section 9(1)(i)

‘Business connection’ shall include any business activity carried out through a person acting on behalf of the non-resident [Explanation 2

Read more

Income deemed to accrue or arise in India [Section 9]

Certain types of income are deemed to accrue or arise in India even though they may actually accrue or arise

Read more

Income ‘accruing’ and ‘arising’

Accrue refers to the right to receive income, whereas due refers to the right to enforce payment of the same.

Read more
error: Content is protected !!