Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 266] [Section 9] [Entire Act] Union of India - Subsection Section 9(2) in The Income Tax Act, 1961 (2)a firm which does not have any partner who is a citizen of India or who is resident in India; or