As per Section 2(25A) of the Income Tax Act, 1961, unless the context otherwise requires, the term “India” means the territory of India as referred to in article 1 of the Constitution, its territorial waters, seabed and subsoil underlying such waters, continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its territory and territorial waters.
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To ascertain whether certain income has accrued in India or not, we need to know the meaning and boundaries of the term ‘India’, which may be highly relevant in certain cases.
However, as a country, India has one of the oldest and most fascinating cultures in the world. India has been a source of intrigue and mystery for people from all over the world because of its long and storied past. India is a land of incredible variety, from the icy peaks of the Himalayas to the warm sands of the southern coast. India is one of the most populous countries in the world, with over 1 billion people. Further, the Taj Mahal, one of the Seven Wonders of the World, is just one of many famous buildings in India. Temples, festivals, and museums abound in India, adding to the country’s rich cultural heritage.