Section 9(1)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 7] [Section 9(1)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(1)(a) in The Income Tax Act, 1961

(a)in the case of a business of which all the operations are not carried out in India, the income of the business deemed under this clause to accrue or arise in India shall be only such part of the income as is reasonably attributable to the operations carried out in India;

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Union of India - Subsection

Section 9(1)(a) in The Income Tax Act, 1961