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Which incomes are deemed to have accrued or arisen in India, even if they accrue or arise outside India?

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Which incomes are deemed to have accrued or arisen in India, even if they accrue or arise outside India?
posted Jul 14, 2017 by Prachi

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  • Income from a business connection in India.
  • Any income which arises from any tangible property situated in India, whether movable or immovable.
  • Income from transfer of any capital asset situated in India.
  • Any salary earned in India, even if it is paid outside India.
  • Salary paid by Government to an Indian citizen or Indian national for services rendered outside India.
answer Jul 17, 2017 by Shantanu Arora
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