Following are the examples of the income which is deemed to accrue or arise in India:-

  • Income through or from business connection in India
  • Income through or from any property, asset or source of income in India such as royalty for patents or copyrights or secret process used in India.
  • Transfer of a capital asset situated in India.
  • Salaries for services rendered in India.
  • Salaries payable by Government to Indian citizens for services outside India.
  • Dividend paid by an Indian company outside India.
  • Income by way of interest.
  • Income by way of royalty.
  • Income by way of fees for technical services.
  • Pension, if it accrues to a person by virtue of services rendered in India.


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