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of <h1>CBDT Withdraws Circulars on Non-Resident Income Taxation u/s 9 of Income-tax Act, Citing Misuse Concerns.</h1> The Central Board of Direct Taxes (CBDT) has withdrawn Circular No. 23 dated 23rd July 1969, which addressed the taxability of income accruing or arising through business connections in India to non-residents under Section 9 of the Income-tax Act, 1961. This decision follows misuse of the Circular by some taxpayers to claim relief contrary to the Act's provisions. The withdrawal does not affect ongoing or future arguments by the Income-tax Department regarding the Circular's applicability. Additionally, Circulars No. 163 dated 29th May 1975 and No. 786 dated 7th February 2000, which clarified aspects of Circular No. 23, are also withdrawn.
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