{"url":"https://lrlabs.ai/t/expl_1a_attribution_limit","engine":"deterministic","llm_in_path":false,"id":"expl_1a_attribution_limit","question":"How much income does a business connection actually tax in India?","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","confidence":"settled","as_at":"14 Aug 2026","quote":"shall be only such part of the income as is reasonably attributable to the operations carried out in India","quote_string_verified":true,"quote_source":"provision:IN.ITA.S9-1-I"}