Relaxation from higher TDS: non-residents without PAN can avoid higher withholding by furnishing specified identity and residency documents. Non-resident deductees without a PAN can avoid higher withholding by providing the deductor with name, contact details, foreign residential address, a certificate of residence where available, and the Tax Identification Number or an equivalent government identification number; this applies to payments such as interest, royalty, fees for technical services, dividend and transfer of capital assets, and the higher TDS rule is also inapplicable where domestic PAN-quoting requirements do not apply to the payee under specified override provisions.