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<h1>Form 3CT: Certify Income Attributable to Indian Assets for Foreign Entities Under Section 9 of Income-tax Act 1961</h1> Form No. 3CT, under Section 9 of the Income-tax Act, 1961, is used to ascertain income attributable to assets located in India for an entity incorporated outside India. It involves examining the accounts of the assessee, who is the transferor of shares or interests. The form requires certification of income deemed to accrue in India from such transfers, based on details in an annexure. This annexure includes a company/entity-wise breakup of share transfers, acquisition costs, transfer dates, and income derived. It also outlines the value of Indian and global assets, methods used for valuation, and any assumptions made.