Explanation 3A - Section 9

Direct Taxation

Sir Can U Explain In Simple Words ?

Shanmukh Vemuri

CMA Final

★ 5

07-Feb-22 14:46

637

Answers (4)

Best Answer

Data about Indian Customers. For the purpose of advertising

Yoga Vishnu

CA Final

★ 11K+

07-Feb-22 15:39

Who Charge The Fee For Advertising ?

Thread Starter

Shanmukh Vemuri

CMA Final

★ 5

07-Feb-22 14:50

Those companies who charge fee for advertising to Indian customers/ sell data about Indian customers, That income is attributable to Indian Operations. For Example: X Ltd gave data of Indian customers to Y Ltd and charged some fees. That fees received by X Ltd is income attributable to Indian operations.

Yoga Vishnu

CA Final

★ 11K+

07-Feb-22 15:36

Okay Sir Data Related To What ?

Thread Starter

Shanmukh Vemuri

CMA Final

★ 5

07-Feb-22 15:37