Section 6(4) of the Income Tax Act refers to the provision that determines the tax treatment of income earned by a non-resident individual in India. According to this section, any income earned by a non-resident individual in India is taxable in India if it is directly or indirectly received or accrues in India during the previous year. This section outlines the rules for determining the tax liability of non-resident individuals in India and ensures that they pay taxes on income earned within the country.
