Draft Income Tax Rules 2026: Rule 9 on Determination of Income for Non-Residents

Last updated: 13 February 2026


The Draft Income-tax Rules, 2026 introduce significant clarity on how the income of non-residents will be determined when the exact amount accruing or arising in India cannot be precisely computed. Rule 9 provides the Assessing Officer (AO) with structured methods to calculate taxable income in such

You have reached daily limit of 2 Free News. To view this or other News please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

CCI Pro

Category Income Tax   Report

  498 Views

Comments



More »


Popular News





CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news