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

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

Union of India - Subsection

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

(b)in clause (a), a business carried out in India shall include––

(i)business activity carried out through a person who, acting on behalf of the non-resident,—

(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

(B)has no such authority, but habitually maintains in India a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the non-resident; or

(C)habitually secures orders in India, mainly or wholly for the non-resident, or for that non-resident and other non-residents controlling, controlled by, or subject to the same common control, as that non-resident;

(ii)a business activity carried out through a person who is a broker, general commission agent or any other agent, through whom such activity is carried out, and who is working mainly or wholly on behalf of––

(A)a non-resident (referred to as the principal non-resident); or

(B)such non-resident and other non-residents who—

(I)are controlled by the principal non-resident; or

(II)have a controlling interest in the principal non-resident; or

(III)are subject to the same common control as the principal non-resident,and such person shall not be deemed as having an independent status;

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Union of India - Subsection

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