9(1)(ii)
Salary to non-resident
e.
779 / 14 - 9 - 1999
[1999] 240 ITR (Stat) 0003
Finance Act, 1999 - Explanatory Notes on Provisions relating to Direct Taxes - Para 5 re substitution of Explanation to section 9(1)(ii).
Section
Section Description
Circular No. / Date
Citation
Subject
1
2 (30)
Definitions - Non - Resident
779 / 14 - 9 - 1999
[1999] 240 ITR (Stat) 0003
Finance Act, 1999 - Explanatory Notes on the provisions relating to direct taxes - Para 55 re amendment to section 2(30).
2
5
Scope of Total Income
369 / 17 - 9 - 1983
[1984] 145 ITR (Stat) 0009
Taxation of dividends received from United Kingdom.
3
6
Residence in India
586 / 28 - 11 - 1990
[1990] 186 ITR (Stat) 0167
Members of the crew of foreign going Indian ship - Liability to income-tax in India and deduction of tax at source - Clarification.
4
9
Income deemed to accrue or arise in India
9(1)(iii)
Income chargeable under the head "Salaries" payable by the Government to a citizen of India for service outside India
a.
4 / 20 - 2 - 1969
F. No. 73A/2/69 - IT (A - II)
Pension received from abroad by pensioner residing in India - Taxability under clause (iii) of sub - section (1).
9(1)(i)
Business Connection
b.
23 / 23 - 7 - 1969
F. No. 7A/38/69 - IT (A - II)
Income accruing or arising through or from business connection in India - Non-residents - Liability to tax under clause (i) of sub-section (1). (Clarification on what constitute Business Connection).
9(1)(i)
Business Connection
c.
163 / 29 - 5 - 1975
[1975] 099 ITR (Stat) 0187
Taxability of Income from Indian Business - Mere existence of an agency established by a non - resident in India will not be sufficient to make a non - resident liable to tax, if sole function is to purchase goods for exports.
9(1)(vi)/9(1)
(vii)
Income by way of royalty / fees for technical services
d.
382 / 4 - 5 - 1984
[1985] 153 ITR (Stat) 0003
Taxation of shares of Indian companies allotted to non-residents in consideration for the purchase of machinery and plant delivered abroad.