Hello,
Re asking this question as the answer given in TLV320AIC34: analogue input - Audio forum - Audio - TI E2E support forums seems to answer a different question. But the circuit diagram you presented seems to inadvertently answer the question about coupling on K9. But to confirm explicitly: pins K9 have internal biasing so AC signals coupled to 0V can go below the datasheet absolute maximum 0.3V w.r.t. Vss?
Best regards
Henry Frankland