by Ms. Sonu Iyer,
EY
For non-resident Indians (NRIs), any income which
is sourced from India is considered as income accrued in India.
This broadly covers the following types of
income:
 |
| Sonu Iyer, EY |
income accruing directly or indirectly through or
from any business connection in India (that is income that is generated through
business operations carried out in India);
income accruing through or from any property in
India; income accruing through any asset located in India;
income accruing through transfer of any capital
asset situated in India;income accruing from services rendered in India;
or income accruing in any other manner whose
source is India.
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