Enumerate any five of the cases where 'income' is deemed to accrue or arise in India u/s 9 of Income-tax Act, 1961 even though it may actually accrue or arise outside India.

The cases enumerated u/s 9 of the Income tax Act, 1961 are as under: Income from Business Connection in India Income from any property, asset or source of income in India. Capital Gain on transfer of a capital asset situated in India Income from salary, if services are rendered in India Income from salary (not being perquisite/allowance), if service is rendered outside India (provided that the employer is Government of India and the employee is citizen of India) Dividend paid by the Indian Company. Interest, royalty or technical fees received from Government of India Interest, royalty or technical fees received from a resident (except when the payment pertains to business carried on by the payer outside India) Interest, royalty or technical fees received from Non-Resident if the payment pertains to business carried on by the payer in India Gift of money (covered by sec 56(2)(x)) received from a resident person by a non-resident/foreign company.