Section 9(3)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 1] [Section 9(3)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(3)(a) in The Income Tax Act, 1961

(a)[ has and habitually exercises in India, an authority to conclude contracts on behalf of the non-resident or habitually concludes contracts or habitually plays the principal role leading to conclusion of contracts by that non-resident and the contracts are -

(i)in the name of the non-resident; or

(ii)for the transfer of the ownership of, or for the granting of the right to use, property owned by that non-resident or that non-resident has the right to use; or

(iii)for the provision of services by the non-resident; or]

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Union of India - Subsection

Section 9(3)(a) in The Income Tax Act, 1961