Section 9(1)(i) – Business Connection, Property, Capital Gains
· Chapter
Income Deemed to Accrue or Arise in India
4 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
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1
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2
Section 9(1)(ii)-(iv) – Salaries, Government Salary Abroad, Dividends
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3
Section 9(1)(v)-(vii) – Interest, Royalty, Fees for Technical Services
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4
Section 9(1)(viii) – Gift of Money to Non-Residents
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