{"id":1449,"date":"2015-03-29T00:00:00","date_gmt":"2015-03-28T18:30:00","guid":{"rendered":""},"modified":"2015-12-29T16:30:42","modified_gmt":"2015-12-29T11:00:42","slug":"clarification-regarding-explanation-5-to-clause-i-of-sub-section-1-of-section-9-of-income-tax-act-1961","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/income-tax\/clarification-regarding-explanation-5-to-clause-i-of-sub-section-1-of-section-9-of-income-tax-act-1961\/","title":{"rendered":"Clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, 1961"},"content":{"rendered":"

CIRCULAR No. 4 \/2015<\/strong><\/p>\n

Government of
\nIndia<\/strong><\/p>\n

Ministry of Finance<\/strong><\/p>\n

Department of Revenue<\/strong><\/p>\n

Central Board
\nof Direct Taxes<\/strong><\/p>\n

North Block, New Delhi
\nDated 26th March, 2015<\/strong><\/p>\n


\n<\/strong><\/p>\n

Subject:<\/strong> Clarification regarding
\nExplanation 5 to clause (i) of sub-section (1) of section<\/strong> 9 of Income-tax Act, 1961 (`Act’) – regarding<\/strong><\/p>\n

Section 9 of the Income-tax <\/strong>Act provides for incomes which are
\ndeemed to accrue or arise in India. Clause (i) of sub-section (1) <\/strong>of the said section reads as under:-<\/strong><\/p>\n

“9. (1) The following incomes shall <\/strong>be deemed to accrue or arise in India:\u2014<\/p>\n

(1) <\/em><\/p>\n

all income accruing or arising, whether
\ndirectly or indirectly, through or from any business connection in India, or
\nthrough or from any property in India, or through or from any asset or source of income in
\nIndia, or through <\/div>\n

the transfer of a capital <\/strong>asset situate in India.”<\/span><\/em><\/strong><\/p>\n

2.                 
\nThe Finance Act, 2012 inserted Explanation 5 to clause (i) of
\nsub-section (1) of section 9. The said explanation reads as under:-<\/p>\n

“Explanation <\/em><\/p>\n

5.\u2014For the removal of doubts, it is hereby clarified that an asset or a capital asset being any share or
\ninterest in a company or entity registered or incorporated outside India shall be deemed
\nto be and shall always be deemed to have been situated in India, if the share or
\ninterest derives, directly or indirectly, its value substantially from the assets
\nlocated in India”<\/div>\n

<\/em><\/p>\n

3.                 
\nA number of representations have been received by the Board stating that
\nthe purpose of introduction of Explanation 5 was to clarify the legislative intent
\nregarding the taxation of income accruing or arising through transfer of a capital asset situate
\nin India. Apprehensions have been expressed about the applicability of the Explanation to the
\ntransactions not resulting in any transfer, directly or indirectly of assets situated in
\nIndia. It has been pointed out that such an extended application of the provisions of the
\nExplanation may result in taxation of dividend income declared by a foreign company outside India.
\nThis may cause unintended double taxation and would be contrary to the generally
\naccepted principles of source rule as well as the object and purpose of the amendment made by
\nthe Finance Act 2012.<\/p>\n

4.                 
\nThe matter has been examined in the Board. The Explanatory Memorandum
\nto the Finance Bill 2012 explains the purpose of the amendment to section 9
\n(1)(i) in the following words:- <\/p>\n

“Section
\n9 of the Income-tax Act provides cases of income, which are deemed to accrue or
\narise in India. This is a legal fiction created to tax income, which may or may
\nnot arise in India and would not have been taxable but for the deeming provision
\ncreated by this section, Sub-section (1)(i) provides a set of circumstances in which
\nincome accruing or arising, directly or indirectly, is taxable in India. One of
\nthe limbs of clause (i) is income accruing or arising directly or indirectly
\nthrough the transfer of a capital asset situate in India. The legislative
\nintent of this clause is to widen the application as it covers incomes, which
\nare accruing or arising directly or indirectly. The section codifies source
\nrule of taxation wherein the state where the actual economic nexus of income is
\nsituated has a right to tax the income irrespective of the place of residence
\nof the entity deriving the income. Where corporate structure is created to
\nroute funds, the actual gain or income arises only in consequence of the investment
\nmade in the activity to which such gains are attributable and not the mode through
\nwhich such gains are realized. Internationally this principle is recognized by several
\ncountries, which provide that the source country has taxation right on the gains
\nderived of offshore transactions where the value is attributable to the
\nunderlying assets……………………..Certain
\njudicial pronouncements have created doubts about the scope and purpose of
\nsections 9 and 195. Further, there are certain issues in respect of income deemed
\nto accrue or arise where there are conflicting decisions of various judicial
\nauthorities.<\/p>\n

 <\/p>\n

Therefore,
\nthere is a need to provide clarificatory retrospective amendment to restate the
\nlegislative intent in respect of scope and applicability of section 9 and 195 and
\nalso to make other clarificatory amendments for providing certainty in
\nlaw.”<\/p>\n

 <\/p>\n

5.         The Explanatory Memorandum clearly
\nprovides that the amendment of section 9(l)<\/p>\n

(i) was to
\nreiterate the legislative intent in respect of taxability of gains having economic
\nnexus with India irrespective of the mode of realisation of such gains. Thus,
\nthe amendment sought to clarify the source rule of taxation in respect of
\nincome arising from indirect transfer of assets situated in India as explicitly
\nmentioned in the Explanatory Memorandum. Viewed in this context, Explanation 5
\nwould be applicable in relation to deeming any income arising outside India
\nfrom any transaction in respect of any share or interest in a foreign company or
\nentity, which has the effect of transferring, directly or indirectly, the
\nunderlying assets located in India, as income accruing or arising in India.<\/p>\n

 <\/p>\n

6.         Declaration of dividend by such a
\nforeign company outside India does not have the effect of transfer of any
\nunderlying assets located in India. It is therefore, clarified that the dividends
\ndeclared and paid by a foreign company outside India in respect of shares which
\nderive their value substantially from assets situated in India would not be
\ndeemed to be income accruing or arising in India by virtue of the provisions of
\nExplanation 5 to section 9 (1 ) (i) of the Act.<\/p>\n

 <\/p>\n

7. This may
\nbe brought to the notice of all concerned for strict compliance.<\/p>\n

 <\/p>\n

8.
\nHindi version to follow.<\/p>\n

 <\/p>\n

     Sd\/-<\/p>\n

Anup Singh<\/p>\n

                                                                                    Under
\nSecretary
\nto the
\nGovernment of
\nIndia<\/p>\n

(F.No. 500\/17\/2015-FT&TR-IV)<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

Copy to:<\/p>\n

 <\/p>\n

1.     
\nChairperson
\nand all Members of CBDT<\/p>\n

2.     
\nAll Pr.
\nCCsIT\/CCsIT\/Pr.DsGIT\/DsGIT<\/p>\n

3.     
\nAll Officers
\nand Technical Sections of CBDT<\/p>\n

4.     
\nITCC
\nDivision of CBDT (3 copies)<\/p>\n

5.     
\nO\/o Pr.
\nDGIT(Systems) for uploading on Departrnental website<\/p>\n

6.     
\nDatabase
\nCell for uploading on IRS Officers website<\/p>\n

7.     
\nGuard File<\/p>\n","protected":false},"excerpt":{"rendered":"

CIRCULAR No. 4 \/2015 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi Dated 26th March, 2015 Subject: Clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, 1961 (`Act’) – regarding Section 9 of the Income-tax Act provides for … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[4],"tags":[137],"yoast_head":"\nClarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, 1961 - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/income-tax\/clarification-regarding-explanation-5-to-clause-i-of-sub-section-1-of-section-9-of-income-tax-act-1961\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, 1961 - All About Finance\" \/>\n<meta property=\"og:description\" content=\"CIRCULAR No. 4 \/2015 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi Dated 26th March, 2015 Subject: Clarification regarding Explanation 5 to clause (i) of sub-section (1) of section 9 of Income-tax Act, 1961 (`Act’) – regarding Section 9 of the Income-tax Act provides for ... 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