Income deemed to accrue or arise in India
Deems certain income to accrue or arise in India for tax purposes, including salary paid by Indian employers, interest from resident debtors, royalties.
Key provisions
- Deems certain income to accrue or arise in India for tax purposes, including salary paid by Indian employers, interest from resident debtors, royalties.
Use via API
GET/v1/tax-law/sections/by-2025-ref/7
Programmatic access - free, no signup required. ISR-cached for 24 hours.
REQUEST · cURL
curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/7
RESPONSE · 200 OK
{
"act_2025_ref": "7",
"old_reference": "Section 7, Income Tax Act 1961",
"title": "Income deemed to accrue or arise in India",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}