Let a 2-digit number be ab.
Then, original number = 10a + b
Number obtained by reversing the digits = 10b + a
The difference between the original number and the number formed after reversing the digits is cd.
∴ cd
= (10a + b) - (10b + a)
= 9(a - b)
As cd is a multiple of 9, it is always divisible by 9.