Section 9 — Income deemed to accrue or arise in India: its source in the Income-tax Act, 1961

Section 9 (Income deemed to accrue or arise in India) of the Income-tax Act, 2025 consolidates Section 9 and Section 9A of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 9 — Income deemed to accrue or arise in India
Section 9A — Certain activities not to constitute business connection in India

read both texts · §9 (1961) vs §9 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 9 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 9, Section 9A of the Income-tax Act, 1961.

What does Section 9 of the Income-tax Act, 2025 deal with?

Section 9 — "Income deemed to accrue or arise in India", under CHAPTER II - BASIS OF CHARGE of the Income-tax Act, 2025.

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same chapter · chapter ii - basis of charge · income-tax act, 2025

Section 4 — Charge of income-tax
Section 5 — Scope of total income
Section 6 — Residence in India
Section 7 — Income deemed to be received and dividend deemed to be income in a tax year
Section 8 — Income on receipt of capital asset or stock in trade by specified person from specified entity
Section 10 — Apportionment of income between spouses governed by Portuguese Civil Code

frequently looked up · income-tax act, 2025

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