Section 9 → Section 9

Income deemed to accrue or arise in India (business connection, royalty, FTS, interest)

Section 9 of the old Income-tax Act, 1961 · new section 9 under the Income-tax Act, 2025

New reference Section 9 (9A → 9(12))

Income-tax Act, 1961Section 9

Business connection, significant economic presence, indirect transfers
Royalty, fees for technical services and interest source rules
Section 9A: fund management activity safe harbour

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 9 (9A → 9(12))

Same number, section 9
Business connection and SEP rules retained
Fund manager safe harbour (old 9A) now in section 9(12)

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Same number; 9A merged into section 9.

Practice notes

Treaty relief under section 159 can override where more beneficial to the non-resident.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

Where is section 9A in the new Income Tax Act 2025?

Section 9(12); deemed accrual rules continue in section 9.

What is section 9 called in the new Income-tax Act, 2025?

Section 9 of the Income-tax Act, 1961 corresponds to Section 9 (9A → 9(12)) of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in section 9 under the new Income Tax Act?

Same number; 9A merged into section 9.

Is section 9 still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 9 of the 1961 Act. Section 9 (9A → 9(12)) of the 2025 Act applies from tax year 2026-27.

Related sections

6→6Residential status of individuals: resident, non-resident, deemed resident 90 / 90A→159Double taxation relief under tax treaties (DTAA)195→393TDS on interest and other sums paid to non-residents (residual provision)