Section 9
Income Deemed to Accrue or Arise in India
Section No.
9
Chapter
II
ITA 1961 Predecessor
S.9
Chapter Context
Section 9 falls under Chapter II — Basis of Charge of the Income Tax Act 2025. This act came into force on 1 April 2026, replacing the Income Tax Act 1961. The equivalent provision in the old act was S.9.
Frequently Asked Questions
Section 9 of the Income Tax Act 2025 deals with "Income Deemed to Accrue or Arise in India". It falls under Chapter II (Basis of Charge). The equivalent provision in the old Income Tax Act 1961 was S.9. The Income Tax Act 2025 came into force on 1 April 2026, replacing the entire ITA 1961.
S.9 of the Income Tax Act 1961 corresponds to Section 9 of the Income Tax Act 2025 ("Income Deemed to Accrue or Arise in India"). The ITA 2025 reorganised and renumbered most provisions from ITA 1961 while retaining their substantive legal effect. Tax professionals and taxpayers familiar with the old numbering can use this section-by-section mapping to navigate the new act.
Section 9 ("Income Deemed to Accrue or Arise in India") is part of Chapter II — Basis of Charge — of the Income Tax Act 2025. This chapter deals with basis of charge provisions applicable for Tax Year 2026-27 and onwards.