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

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Union of India - Subsection

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

(c)in clauses (a) and (b), a business carried out in India shall not include any business activity or operations of the non-resident––

(i)carried out through a broker, general commission agent or any other agent having an independent status, if such broker, general commission agent or any other agent is acting in the ordinary course of his business; or

(ii)which are confined to any of the following––

(A)the purchase of goods in India for the purposes of export out of India; or

(B)the collection of news and views in India for transmission out of India, in the case where such non-resident is engaged in the business of running a news agency or of publishing newspapers, magazines or journals; or

(C)the display of uncut and unassorted diamond in any special zone notified by the Central Government, in the case where such non-resident is a foreign company engaged in the business of mining of diamonds; or

(D)the shooting of any cinematographic film in India, in the case where such non-resident is a person being––

(I)an individual who is not an Indian citizen; or

(II)a firm which does not have a partner who is an Indian citizen or who is resident in India; or

(III)a company which does not have a shareholder who is an Indian citizen or who is resident in India;

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Union of India - Subsection

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