Income from business connection in India
Business connection rules determining when non-resident income from activities connected to India is taxable. Relates to permanent establishment concepts under DTAA.
Key provisions
- Business connection rules determining when non-resident income from activities connected to India is taxable. Relates to permanent establishment concepts under DTAA.
Use via API
GET/v1/tax-law/sections/by-2025-ref/8
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/8
RESPONSE · 200 OK
{
"act_2025_ref": "8",
"old_reference": "Section 8, Income Tax Act 1961",
"title": "Income from business connection in India",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}