Income deemed to accrue or arise in India - specific cases
Specific deeming provisions for salary paid outside India for services in India, dividends, interest, royalty, fees for technical services paid by Indian residents.
Key provisions
- Specific deeming provisions for salary paid outside India for services in India, dividends, interest, royalty, fees for technical services paid by Indian residents.
Use via API
GET/v1/tax-law/sections/by-2025-ref/9
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/9
RESPONSE · 200 OK
{
"act_2025_ref": "9",
"old_reference": "Section 9, Income Tax Act 1961",
"title": "Income deemed to accrue or arise in India - specific cases",
"category": "Section",
"limit_or_rate": "-",
"applicable_to": "-",
"effective_from": "2026-04-01"
}