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[Cites 0, Cited by 0] [Section 9(6)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(6)(a) in The Income Tax Act, 2025

(a)Income by way of royalty payable by––
(i)the Government;
(ii)a resident, except where the royalty is payable in respect of any right, property or information used or services utilised for the purposes of—
(A)a business or profession carried on by such resident outside India; or
(B)making or earning any income by such resident from any source outside India; or
(iii)a non-resident, if the royalty is payable in respect of any right, property or information used or services utilised for the purposes of—(A) a business or profession carried on by such non-resident in India; or(B) making or earning any income by such non-resident from any source in India,shall be deemed to accrue or arise in India;