10-24-2009, 06:38 AM
This flows from Section 9 of the Income-Tax Act, which says, âincome accruing or arising directly or indirectly, through or from any business connection in India, shall be deemed to be income accruing or arising in India, and hence, where the person entitled to such income is a non-resident, it will be includable in his total incomeâ. A BPO can be treated as a business connection.
http://economictimes.indiatimes.com/news/e...how/5154702.cms
http://economictimes.indiatimes.com/news/e...how/5154702.cms