RULE 9 INCOME-TAX RULES 2026 Determination of income in case of non-residents.

CA Satbir Singh — Wed, 01 Apr 2026 04:58:23 +0000

RULE 9 INCOME-TAX RULES 2026

Determination of income in case of non-residents.

9. In any case in which the Assessing Officer is of opinion that the actual amount of the income accruing or arising to any non-resident person, whether directly or indirectly, through or from —

(a)		any asset or source of income in India; or
(b)		any property in India; or
(c)		any business connection in India,

cannot be definitely ascertained, the amount of such income for the purposes of assessment to income-tax may be calculated —

(i)		at such percentage of the turnover so accruing or arising as the Assessing Officer may consider to be reasonable; or
(ii)		on any amount which bears the same proportion to the total profits and gains of the business of such person (such profits and gains being computed in accordance with the provisions of the Act), as the receipts so accruing or arising bear to the total receipts of the business; or
(iii)		in such other manner as the Assessing Officer may deem suitable.

______________________________________________________________

Income Tax Act 2025

INCOME TAX RULES 2026

for more refer income tax website click here

for more refer YouTube Subscribe website click here

Your Queries Solved

rule 9 of income tax rules 2026,

rule 9 income tax rules 2026,
rule 9 of income tax rules 2026 pdf,

rule 9 of income tax rules 2026 pdf Archives - Tax Heal

RULE 9 INCOME-TAX RULES 2026 Determination of income in case of non-residents.

RULE 9 INCOME-TAX RULES 2026

Read more