Section 9(1)(ii) of the Income Tax Act

Income-tax Act, 2025: s.9

Section 9(1)(ii) falls under section 9 of the Income-tax Act, 1961, which corresponds to section 9 (Income deemed to accrue or arise in India) of the Income-tax Act, 2025.

Read section 9 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 9(1)(ii) is CIT v. Avtar Singh Wadhwan (247 ITR 260), cited in 53 of the 117 judgments on BharatTax that turn on this section.

Leading authorities on Section 9(1)(ii)

CIT v. Avtar Singh Wadhwan
247 ITR 260 · 2001 · High Court
53
citing judgments

Salary received by a non-resident for services rendered outside India accrues outside India and is not taxable in India. Only salary earned for work performed in India is regarded as income arising in India and is taxable.

DIT (International Taxation) v. PrahladVijendra Rao
198 Taxmann 551 · 2011 · High Court
42
citing judgments
Ranjit Kumar Bose v. ITO
18 ITD 230 · 1986 · ITAT
8
citing judgments
ACIT v. Williamson Financial Services Ltd.
196 ITD 422 · 2022 · ITAT
6
citing judgments
DIT (International Taxation) v. Prahlad Vijendra Rao
390 ITR 109 · 2017 · High Court
6
citing judgments
CIT v. Nippon
233 ITR 158 · 1998 · High Court
5
citing judgments
ITO v. Sunil Chitranjan Muncif
58 SOT 356 · ITAT
5
citing judgments
396 ITR 406 (Calcutta) 2. Director of Income-tax (International Taxation) v. Prahlad Vijendra Rao
10 Taxmann.com 238 · 2011 · High Court
3
citing judgments
DIT (International Taxation) vs. Prahlad Vijendra Rao (2011) 239 CTR 107 (Kar.); Utanka Roy v. DIT
147 ITD 409 · 2014 · ITAT
3
citing judgments
Bholanath Pal v. ITO
23 Taxmann.com 177 · 2012 · ITAT
3
citing judgments

Judgments on Section 9(1)(ii)

Commissionet Income Tax vs. Halliburton Offshores Service

ITA/156/2000HC Uttarakhand07 Jul 2004

Bench: Us Is As Follows:-

Section 2(45)Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

The Commissioner of Income Tax Dehradun and Ors vs. Reading and Bates Explorating Co

ITA/534/2001HC Uttarakhand01 Jul 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton Ofshore Services

ITA/102/2000HC Uttarakhand30 Jun 2004

Bench: Us Is As Follows:-

Section 2(45)Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton Off Share Services

Appeal is disposed of accordingly

ITA/90/2000HC Uttarakhand30 Jun 2004

Bench: Us Are As Follows: -

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton Offshores Service

ITA/157/2000HC Uttarakhand30 Jun 2004

Bench: Us Are As Follows:-

Section 2(45)Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Hilliburton Offshore Services

ITA/101/2000HC Uttarakhand30 Jun 2004

Bench: Us Are As Follows:-

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

Commissioner Income Tax vs. Halliburton Offshores Service

ITA/162/2000HC Uttarakhand30 Jun 2004

Bench: Us Is As Follows:- Question: 1. Whether On The Facts & Circumstances Of The Case, The Ld.

Section 2(45)Section 234Section 260ASection 4Section 4(2)Section 5Section 5(2)Section 9Section 9(1)(ii)

The Commissioner of Income Tax and Ors vs. Reading and Bates Exploration

ITA/48/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9(1)(ii)

The Commissioner of Income Tax and Ors vs. Reading and Bates Exploration

ITA/42/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9(1)(ii)

The Commissioner of Income Tax and Ors vs. Reding and Bates Exploration

ITA/25/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9(1)(ii)

The Commissioner of Income Tax Dehradun and Ors vs. Reading and Bates Exploration Co

ITA/536/2001HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 234BSection 260ASection 9(1)(ii)

The Commissioner of Income Tax and Ors vs. Reading and Bates Exploration

ITA/30/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9(1)(ii)

The Commissioner of Income Tax and Ors vs. Reading and Bates Exploration

ITA/26/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9

The Commissioner of Income Tax and Ors vs. Reading and Bates Exploration

ITA/46/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9

The Commissioner of Income Tax and Ors vs. Reading and Bates Exploration

ITA/45/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9

The Commissioner of Income Tax and Ors vs. Reding and Bates Exploration

ITA/47/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9(1)(ii)

The Commissioner of Income Tax and Ors vs. Reading and Bates Exploration

ITA/29/2003HC Uttarakhand03 Nov 2003
Section 17(2)(iii)Section 260ASection 9(1)(ii)