If we subtract the sum of digits of any two digit number from the number we get a multiple of :
3
9
Let the Digit in unit's place be m and that at ten's place be n
General form of the number will be 10n + m
Sum of the digits = n + m
Now, when we do the subtraction of the sum of digits from the number we get :
10n + m - n - m = 9n
∴ It is always divisible by 9 and
∴ it will also be divisible by 3