Section 9 read with section 160 and 163 of the Income Tax Act, 1961 — Income — Income deemed to accrue or arise in India — Under section 9, the Income which is deemed to accrue or arise in India has been defined to include all income accruing or arsinng whether directly or indirectly through any business connection in India. Representative assessee of foreign resident not only represents an income which has directly arisen or accrued in India but also that which has indirectly arisen or accrued in this country, through a business connection — Director of Income tax vs. Board of Control for Cricket in Sri Lanka [2018] 259 Taxman 6 (Calcutta)