Section mapper · Who is taxed, and on what income
Section 9 of the Income-tax Act, 1961 is now
section 9 of the Income-tax Act, 2025
Income treated as arising in India even when it is paid abroad.
- Was
s.9, Income-tax Act, 1961 (repealed)- Is now
s.9, Income-tax Act, 2025- In force from
What changed
Renumbered. Section 9 still carries the deeming rules — business connection, property in India, salary earned in India, and the rest. The exception for certain fund-management activities that was section 9A is now section 9(12) with its conditions in Schedule I.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.5 → s.5 — Which of your income India can tax — resident, non-resident and the scope rule
- s.6 → s.6 — Residential status — the 182-day and 60-day tests
- s.195 → s.393 — TDS when you pay a non-resident — including buying a flat from an NRI