Section 9(1)(i) of the Income-tax Act, 1961, addresses the taxation of income deemed to accrue or arise in India. It applies to all income accruing or arising, directly or indirectly, through or from any business connection in India, property in India, asset or source of income in India, or transfer of a capital asset situated in India. This section is significant as it extends the tax net to non-residents who may not have a physical presence in India but have economic ties to the country. The statutory test involves determining the existence of a 'business connection' or other specified links to India. The burden of proof typically lies with the taxpayer to demonstrate the absence of such connections. In practice, this section is crucial for cross-border transactions and international businesses, ensuring that income attributable to India is taxed appropriately.