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— official CBDT correspondence
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.
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