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TOTAL INCOME - Coggle Diagram

- - - - if somone contracts delivers goods securing orders wholly on behalf of NR
      - Agents or brokers not business connection
    - - arising from property in india whether movable immovable tangible intangible always taxable
    - - taxable in all cases
      - company shares which derives it value from asset situated in india, if divident earned from the shares then its not deemed to accrue :warning:
    - - Non resident
        
        goods or services with any person in india incl downloadable data and software
        
        payment >2 crores
        
        Signifivant economic presense
        
        doing business with users in india
        
        Users > 3 Laks
      - exemption :!:
        
        purchase of goods for export
        
        collection of news
        
        shooting ciniema
        
        mining diamonds on SNZ
  - - - exemption :warning:
        paid on business outside india
        income source outside india
    - - only when
        paid for business in india
        or income source in india