## Section 9 – Income Deemed to Accrue or Arise in India
Certain incomes are deemed to accrue or arise in India even if they actually arise outside India. Such income is taxable in India for all categories of residents (ROR / RNOR / NR).
### Categories Covered by Section 9
| Item | Provision |
|---|---|
| Income via Business Connection / Property / Asset / Source / Transfer of capital asset in India | Sec 9(1)(i) |
| Salary earned for services rendered in India | Sec 9(1)(ii) |
| Salary by Govt. of India to Indian citizen for services outside India | Sec 9(1)(iii) |
| Dividend paid by an Indian Company outside India | Sec 9(1)(iv) |
| Interest paid/payable to Non-Resident | Sec 9(1)(v) |
| Royalty paid/payable to Non-Resident | Sec 9(1)(vi) |
| Fees for Technical Services (FTS) to Non-Resident | Sec 9(1)(vii) |
| Gift income > ₹50,000 to Non-Resident from Resident | Sec 9(1)(viii) |
### Section 9(1)(i): Income Through / From India
Any income accruing or arising to an assessee outside India is deemed to accrue or arise in India if it is — directly or indirectly — through or from:
| Source |
|---|
| Any Business Connection in India |
| Any property in India |
| Any asset or source of income in India |
| Transfer of a capital asset situated in India |