CBDT Circular on Section 9 Of The Income-Tax Act, 1961 – Income – Deemed To Accrue Or Arise In India – Clarification On Indirect Transfer Provisions In Case Of Redemption Of Share Or Interest Outside India


SECTION 9 OF THE INCOME-TAX ACT, 1961 – INCOME – DEEMED TO ACCRUE OR ARISE IN INDIA – CLARIFICATION ON INDIRECT TRANSFER PROVISIONS IN CASE OF REDEMPTION OF SHARE OR INTEREST OUTSIDE INDIA CIRCULAR NO.28/2017 [F.NO.500/10/2017-FT&TR-IV], DATED 7-11-2017 Under the provisions contained in section 9(1)(i) of the Income-tax Act, 1961 (‘Act’), all income accruing or arising,…

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