[ compiled answer ]
law as at 14 Aug 2026 · settled
How much income does a business connection actually tax in India?
The compiled answer
Only such part of the income as is reasonably attributable to the operations carried out in India — Explanation 1(a) to s.9(1)(i). A business connection opens the charge; the apportionment limit then caps it at the Indian operations' share.
Pinpoint
Explanation 1(a) to s.9(1)(i), Income-tax Act 1961
String-verified quote
“shall be only such part of the income as is reasonably attributable to the operations carried out in India”
source: provision:IN.ITA.S9-1-I — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/expl_1a_attribution_limit.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)