Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 9(1)] [Section 9] [Entire Act] Union of India - Subsection Section 9(1)(d) in The Income Tax Act, 1961 (d)[ in the case of a non-resident, being- [ Inserted by Act 67 of 1984, Section 3 (w.r.e.f. 1.4.1982).]