Sec. 9 of Income Tax Act, 1961—Income— Income deemed to accrue or arise in India - As per Provisions of Section 9(1)(ii) which states that income deemed to accrue or arise in India, salary income could be deemed to accrue or arise in India, only if it is earned in India in respect of services rendered in India, provisions of Section 9(1)(ii) read with Explanation to clause(a) is very clear in this regard, thus, exemption of salary claimed by assessee under Article 15(1) of India-Australia DTAA for the period 31.08.2014 to 31.03.2015 is not taxable in India - PAUL XAVIER ANTONY SAMY V/s ITO - [2020] 183 ITD 143 (ITAT-CHENNAI)