Explanation to Sec9(2) is substituted with retrospective effect from 01.06.1976
Now,in case of NON-RESIDENT,income by way of fees for Technical Services,Interest and royalty, from services UTILISED in INDIA will be included in his Total Income.Now it is not relevant that whether the services are rendered in India or not.
Now,in case of NON-RESIDENT,income by way of fees for Technical Services,Interest and royalty, from services UTILISED in INDIA will be included in his Total Income.Now it is not relevant that whether the services are rendered in India or not.
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