Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 9(5)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(5)(a) in The Income Tax Act, 2025

(a)Income by way of interest payable by––
(i)the Government;
(ii)a resident, except where it is payable in respect of any debt incurred, or moneys borrowed and used, for the purpose 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 it is in respect of any debt incurred, or moneys borrowed and used, for the purposes of a business or profession carried on by such non-resident in India,shall be deemed to accrue or arise in India;