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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