As per Section 9(i)(ii), salary is deemed to accrue or arise in India if services are rendered in India. Section 9(i)(gives exception to the above provision. It states:
A. Pension received in respect of services rendered in India is not deemed to accrue or arise in India.
B. Leave Encashment received in respect of services rendered in India is not deemed to accrue or arise in India.
C. If an Indian citizen is employed outside India by the Government of India, salary is deemed to accrue or arise in India even when services are rendered outside India.
D. All of the Above.
Answer:C
As per Section 9(i)(ii), salary is deemed to accrue or arise in India if services are rendered in India. Section 9(i)(gives exception to the above provision. It states:
A. Pension received in respect of services rendered in India is not deemed to accrue or arise in India. B. Leave Encashment received in respect of services rendered in India is not deemed to accrue or arise in India. C. If an Indian citizen is employed outside India by the Government of India, salary is deemed to accrue or arise in India even when services are rendered outside India. D. All of the Above.