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

Union of India - Subsection

Section 9(9)(g) in The Income Tax Act, 2025

(g)the income attributable to operations of any business or significant economic presence in this section shall also include income from––
(i)such advertisement which targets a customer who resides in India or a customer who accesses the advertisement through internet protocol address located in India;
(ii)sale of data collected from a person who resides in India or from a person who uses internet protocol address located in India; and
(iii)sale of goods or services using data collected from a person who resides in India or from a person who uses internet protocol address located in India.