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[Cites 0, Cited by 0] [Section 9(7)] [Section 9] [Entire Act]

Union of India - Subsection

Section 9(7)(a) in The Income Tax Act, 2025

(a)Income by way of fees for technical services payable by––
(i)the Government;
(ii)a resident, except where it is payable in respect of services utilised for—(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 payable in respect of services utilised for—(A) a business or a profession carried on by such non-resident in India; or(B) making or earning any income by such non-resident from any source in India,shall be deemed to accrue or arise in India;