Rule 9: In any case in which the Assessing Officer is of opinion that the actual amount of the income accrui
Is rule Income-tax Rules, 2026 ke relevant provisions ke under relevant provisions cover karta hai. Proper understanding iske under diye gaye instructions se tax compliance manage ho jati hai.
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Rule 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 pro
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
Definition of terms for rules 11 and 12.
Rule breakdown
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
Definition of terms for rules 11 and 12.
Key takeaways
Professional Advice
Complex provisions ko samajhne ke liye apne CA/CS se consult karein.
- CA se help lene se mistakes kam ho jati hain
- Accurate filing ke liye expert guidance zaroori hai
Compliance Essentials
Rule ke provisions properly follow karne se future litigation avoid ho sakti hai.
- Accurate information diye bina application reject ho sakti hai
- Timely compliance se disputes kam ho jati hain
FAQs
Is rule Income-tax Act, 2025 ke under kaise aata hai?
Is rule Income-tax Rules, 2026 ke under framed hai jo Income-tax Act, 2025 ke provisions implement karti hai.
Is rule kab se applicable hoga?
Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.
Kya CA se help leni chahiye?
Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.