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

Answer 1

• 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.