Non-resident income estimation permits assessment by reasonable turnover percentage, profit allocation, or another suitable computation method. Income accruing or arising to a non-resident from an asset, source of income, property, or business connection in India may be assessed on an estimated basis where the actual amount cannot be definitely ascertained. In that situation, the Assessing Officer may determine the taxable income by applying a reasonable percentage to the turnover, by allocating a proportion of the total profits and gains corresponding to the Indian receipts against the business's total receipts, or by adopting any other suitable method.