under section 9 - Income deemed to be accrue/arrise in india
if technical services are taken by any resident individual for personal purposes to be used o/s india.. will this income accrue/arrise in india for service provider... as the law has only mentioned business/profession/any other source of income.
I didn't get it but this might be useful for you
Explanation to 9 (1)vii.—For the removal of doubts, it is hereby declared that for the purposes of this section, income of a non-resident shall be deemed to accrue or arise in India under clause (v) or clause (vi) or clause (vii) of sub-section (1) and shall be included in the total income of the non-resident, whether or not,—
(i) the non-resident has a residence or place of business or business connection in India; or
(ii) the non-resident has rendered services in India.
CAclubindia
